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    <title>2024 (2) TMI 861 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed, with the additional grounds raised by the appellant being upheld, following the precedent set in the appellant&#039;s own case for A.Y. 2012-13. Other grounds were kept open at this stage. The DRP confirmed various adjustments and disallowances, including transfer pricing adjustments for software development and IT services, disallowance of depreciation on goodwill, and denial of deductions for education cess and foreign taxes paid. The validity of certain orders and proceedings was challenged due to being beyond prescribed time limits and jurisdictional errors.</description>
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      <description>The appeal was partly allowed, with the additional grounds raised by the appellant being upheld, following the precedent set in the appellant&#039;s own case for A.Y. 2012-13. Other grounds were kept open at this stage. The DRP confirmed various adjustments and disallowances, including transfer pricing adjustments for software development and IT services, disallowance of depreciation on goodwill, and denial of deductions for education cess and foreign taxes paid. The validity of certain orders and proceedings was challenged due to being beyond prescribed time limits and jurisdictional errors.</description>
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