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    <title>2012 (12) TMI 1018 - ITAT DELHI</title>
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    <description>The appeal by the Assessee was partly allowed. The Tribunal deleted the transfer pricing adjustment proposed by the TPO and directed the AO to recompute the Section 10A deduction by adjusting the communication expenses from both the export turnover and the total turnover.</description>
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      <description>The appeal by the Assessee was partly allowed. The Tribunal deleted the transfer pricing adjustment proposed by the TPO and directed the AO to recompute the Section 10A deduction by adjusting the communication expenses from both the export turnover and the total turnover.</description>
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