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    <title>2023 (7) TMI 848 - ITAT DELHI</title>
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    <description>The tribunal decided in favor of the appellant on all three issues: transfer pricing adjustment on transaction support services, disallowance of depreciation on goodwill, and disallowance of bad debts written off. The tribunal relied on precedents from previous years and directed that the issues be decided in favor of the appellant, as in the earlier assessment years. The appeal was partly allowed based on the consistency of decisions and the appellant&#039;s fulfillment of conditions under the Income Tax Act.</description>
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      <description>The tribunal decided in favor of the appellant on all three issues: transfer pricing adjustment on transaction support services, disallowance of depreciation on goodwill, and disallowance of bad debts written off. The tribunal relied on precedents from previous years and directed that the issues be decided in favor of the appellant, as in the earlier assessment years. The appeal was partly allowed based on the consistency of decisions and the appellant&#039;s fulfillment of conditions under the Income Tax Act.</description>
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