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    <title>2011 (12) TMI 377 - ITAT, Bangalore</title>
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    <description>The appeal in ITA No.975/Bang/2010 was partly allowed for statistical purposes, directing the AO to allow the benefit of carrying forward the loss of non-STP units and to exclude telecommunication charges from both export turnover and total turnover while computing the deduction under section 10A. The issue of additional liability due to exchange fluctuation was remanded to the AO for fresh consideration. The appeal in ITA No.979/Bang/2010 was dismissed as the issues raised had already been adjudicated in a previous appeal, rendering the current appeal infructuous.</description>
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