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    <description>The Tribunal allowed the appeal in part by excluding Infosys Technologies Ltd and Wipro Ltd from comparables for transfer pricing, reducing communication charges from export and total turnover for section 10A deduction, and including the reversal of interest accrued in business profit for section 10A deduction. The Tribunal directed the Assessing Officer to recompute the deductions accordingly.</description>
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      <description>The Tribunal allowed the appeal in part by excluding Infosys Technologies Ltd and Wipro Ltd from comparables for transfer pricing, reducing communication charges from export and total turnover for section 10A deduction, and including the reversal of interest accrued in business profit for section 10A deduction. The Tribunal directed the Assessing Officer to recompute the deductions accordingly.</description>
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