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    <title>2015 (10) TMI 477 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s orders. The disallowance under section 40(a)(ia) was rejected as payments were deemed reimbursements not subject to TDS. The computation of deduction under section 10A required reducing expenses from both export and total turnover, following judicial precedents. The appeal favored the assessee.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s orders. The disallowance under section 40(a)(ia) was rejected as payments were deemed reimbursements not subject to TDS. The computation of deduction under section 10A required reducing expenses from both export and total turnover, following judicial precedents. The appeal favored the assessee.</description>
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