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    <title>2010 (10) TMI 740 - ITAT, Mumbai</title>
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    <description>The Tribunal allowed the revenue&#039;s appeal for statistical purposes, setting aside both issues to the Assessing Officer for fresh adjudication in line with the Tribunal&#039;s findings and relevant case laws. The first issue involved the deletion of an addition made under section 92CA(3) concerning international transactions with associated enterprises. The second issue dealt with the inclusion of foreign exchange rate difference gain in export turnover for deduction under section 80HHC.</description>
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