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    <title>2014 (12) TMI 681 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, making significant adjustments to the list of comparable companies, directing recomputations for working capital and risk adjustments, and clarifying the treatment of reimbursements and deductions under Section 10A of the Income Tax Act. The Tribunal remanded certain issues back to the Transfer Pricing Officer for further examination, ultimately providing relief to the assessee on various grounds.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, making significant adjustments to the list of comparable companies, directing recomputations for working capital and risk adjustments, and clarifying the treatment of reimbursements and deductions under Section 10A of the Income Tax Act. The Tribunal remanded certain issues back to the Transfer Pricing Officer for further examination, ultimately providing relief to the assessee on various grounds.</description>
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