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    <title>2012 (5) TMI 165 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recompute the deduction under section 10A by reducing communication expenses from both export turnover and total turnover. The Tribunal also instructed the AO to re-adjudicate the Arm&#039;s Length Price issue after providing a reasonable opportunity for the appellant to be heard and to allow the benefit of +/- 5% while computing the ALP.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to recompute the deduction under section 10A by reducing communication expenses from both export turnover and total turnover. The Tribunal also instructed the AO to re-adjudicate the Arm&#039;s Length Price issue after providing a reasonable opportunity for the appellant to be heard and to allow the benefit of +/- 5% while computing the ALP.</description>
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