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    <description>The appellate tribunal directed the Transfer Pricing Officer to exclude certain companies from the list of comparables and reconsider the Arm&#039;s Length Price calculation. The tribunal also instructed the Assessing Officer to exclude communication expenses from export turnover when computing the deduction under section 10A. The appeal was partly allowed in favor of the assessee.</description>
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      <description>The appellate tribunal directed the Transfer Pricing Officer to exclude certain companies from the list of comparables and reconsider the Arm&#039;s Length Price calculation. The tribunal also instructed the Assessing Officer to exclude communication expenses from export turnover when computing the deduction under section 10A. The appeal was partly allowed in favor of the assessee.</description>
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