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    <title>2012 (6) TMI 632 - ITAT, Bangalore</title>
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    <description>The ITAT allowed the appeal, directing the AO to grant the deduction under Section 10A, adjust the foreign currency expenditure exclusion, and recalculate interest levied under Sections 234B and 234D based on established legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214326</link>
      <description>The ITAT allowed the appeal, directing the AO to grant the deduction under Section 10A, adjust the foreign currency expenditure exclusion, and recalculate interest levied under Sections 234B and 234D based on established legal precedents.</description>
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