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    <title>2023 (4) TMI 1098 - ITAT DELHI</title>
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    <description>The appeals by Assessee against the order of Learned Commissioner of Income Tax (Appeals) for Assessment Years 2012-13, 2013-14, 2014-15, and 2016-17 were partly allowed. The issues related to transfer pricing and capitalization of expenses were referred back to the Commissioner for fresh orders. The appeals could not be fully decided until the capitalization dispute was resolved. All grounds of appeal were considered disposed of, and the appeals were treated as partly allowed for statistical purposes.</description>
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