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    <title>2015 (7) TMI 491 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO to exclude specific companies from the final list of comparables, verify the arithmetic mean, and adjust the computation of the deduction under Section 10A as per the High Court&#039;s judgment. The interest under Section 234B was to be recalculated based on the final assessment.</description>
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