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    <title>2023 (8) TMI 714 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeal for AY 2015-16 for statistical purposes and allowed the appeal for AY 2016-17. The Tribunal remitted the issue of downward adjustment towards management fees paid to AE back to the AO/TPO for re-examination. It upheld the addition towards billing in excess of revenue, rejected the refund of excess DDT paid, denied the deduction of cess paid in computing business income, and quashed the proceedings for AY 2016-17 due to procedural irregularity.</description>
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      <description>The Tribunal partly allowed the appeal for AY 2015-16 for statistical purposes and allowed the appeal for AY 2016-17. The Tribunal remitted the issue of downward adjustment towards management fees paid to AE back to the AO/TPO for re-examination. It upheld the addition towards billing in excess of revenue, rejected the refund of excess DDT paid, denied the deduction of cess paid in computing business income, and quashed the proceedings for AY 2016-17 due to procedural irregularity.</description>
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