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    <title>2014 (10) TMI 465 - ITAT BANGALORE</title>
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    <description>The appeal by the assessee was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the Arm&#039;s Length Price by excluding specified companies and to consider only the software development segment margin of M/s. Megasoft Ltd. Additionally, the Assessing Officer was instructed to exclude telecommunication charges and foreign currency expenses from both the export turnover and total turnover while computing the deduction under section 10A.</description>
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      <description>The appeal by the assessee was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the Arm&#039;s Length Price by excluding specified companies and to consider only the software development segment margin of M/s. Megasoft Ltd. Additionally, the Assessing Officer was instructed to exclude telecommunication charges and foreign currency expenses from both the export turnover and total turnover while computing the deduction under section 10A.</description>
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