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    <title>2011 (3) TMI 565 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the Arms Length Price addition of Rs. 46,35,034 in foreign transactions with related parties, modifying the operating profit rate to 20% from 20.68% determined by the Transfer Pricing Officer. The Tribunal also allowed the appeal regarding the disallowance of the claim under section 10A amounting to Rs. 1,52,58,201, based on previous favorable ITAT decisions, directing the assessing authority to provide consequential benefits.</description>
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