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    <title>2013 (9) TMI 334 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions for both assessment years 2003-04 and 2004-05, dismissing the Revenue&#039;s appeals on various grounds including arm&#039;s length price determination, eligibility for exemption under section 10A, validity of income-escaping assessment order, deductibility of certain expenses, and allowability of software development expenses. The assessee&#039;s cross-objection for the assessment year 2003-04 was also dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions for both assessment years 2003-04 and 2004-05, dismissing the Revenue&#039;s appeals on various grounds including arm&#039;s length price determination, eligibility for exemption under section 10A, validity of income-escaping assessment order, deductibility of certain expenses, and allowability of software development expenses. The assessee&#039;s cross-objection for the assessment year 2003-04 was also dismissed.</description>
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