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    <title>2014 (12) TMI 893 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal by directing the AO to recompute the Arm&#039;s Length Price by excluding certain comparables, reconsidering the working capital adjustment, excluding specific expenses from export and total turnover for section 10A deduction, and allowing prior period expenses. The issues regarding interest under sections 234B and 234C were to be addressed consequentially.</description>
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      <title>2014 (12) TMI 893 - ITAT BANGALORE</title>
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      <description>The Tribunal partly allowed the appeal by directing the AO to recompute the Arm&#039;s Length Price by excluding certain comparables, reconsidering the working capital adjustment, excluding specific expenses from export and total turnover for section 10A deduction, and allowing prior period expenses. The issues regarding interest under sections 234B and 234C were to be addressed consequentially.</description>
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