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    <title>2015 (10) TMI 2242 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by providing relief on the comparability of certain companies for transfer pricing adjustments and directing adjustments in the computation of deduction under Section 10A. However, the Tribunal upheld the AO&#039;s action on charging interest under Section 234B, subject to re-computation as per the Supreme Court&#039;s decision in Anjum Ghaswala &amp;amp; Others.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by providing relief on the comparability of certain companies for transfer pricing adjustments and directing adjustments in the computation of deduction under Section 10A. However, the Tribunal upheld the AO&#039;s action on charging interest under Section 234B, subject to re-computation as per the Supreme Court&#039;s decision in Anjum Ghaswala &amp;amp; Others.</description>
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