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    <title>2015 (10) TMI 461 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the CIT (Appeals) decisions, dismissing Revenue&#039;s appeal on all issues. It affirmed the treatment of foreign exchange gain as operating revenue, following precedents. The exclusion of certain expenses for Section 10A deduction was also upheld based on a High Court ruling. The Tribunal supported the CIT (Appeals) directive and dismissed Revenue&#039;s challenge regarding jurisdiction, emphasizing adherence to established judicial precedents throughout the case.</description>
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      <description>The Tribunal upheld the CIT (Appeals) decisions, dismissing Revenue&#039;s appeal on all issues. It affirmed the treatment of foreign exchange gain as operating revenue, following precedents. The exclusion of certain expenses for Section 10A deduction was also upheld based on a High Court ruling. The Tribunal supported the CIT (Appeals) directive and dismissed Revenue&#039;s challenge regarding jurisdiction, emphasizing adherence to established judicial precedents throughout the case.</description>
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