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    <title>2013 (5) TMI 834 - ITAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee on both the reduction in deduction under section 10A and the transfer pricing adjustment issues. It emphasized maintaining parity between export turnover and total turnover and focusing on international transactions for transfer pricing comparisons. The Tribunal deleted the addition of Rs. 5,23,19,210/- made by the lower authorities, supporting the assessee&#039;s position.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee on both the reduction in deduction under section 10A and the transfer pricing adjustment issues. It emphasized maintaining parity between export turnover and total turnover and focusing on international transactions for transfer pricing comparisons. The Tribunal deleted the addition of Rs. 5,23,19,210/- made by the lower authorities, supporting the assessee&#039;s position.</description>
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