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    <title>2012 (8) TMI 331 - ITAT, Bangalore</title>
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    <description>The Tribunal remitted the issue of deduction under section 10A back to the Assessing Officer for fresh consideration, directing a re-examination taking into account relevant case laws and detailed submissions by the assessee. The Tribunal emphasized the need for a thorough review by the AO and allowed the appeal for statistical purposes. Other issues regarding alternative deductions under section 80-IB(8A), transfer pricing adjustments, and levy of interest were not extensively addressed by the Tribunal due to the primary focus on the section 10A deduction.</description>
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