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    <title>2016 (2) TMI 293 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the AO to rectify errors and reconsider issues based on the Tribunal&#039;s findings. The adjustments were made regarding the deduction under section 10B, set-off of losses against profits of EOU, transfer pricing adjustment for interest on a loan to a subsidiary, relief under section 91 for dividend income, and credit for Dividend Distribution Tax. The Tribunal provided specific directions on each issue, emphasizing adherence to relevant case law and principles.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, directing the AO to rectify errors and reconsider issues based on the Tribunal&#039;s findings. The adjustments were made regarding the deduction under section 10B, set-off of losses against profits of EOU, transfer pricing adjustment for interest on a loan to a subsidiary, relief under section 91 for dividend income, and credit for Dividend Distribution Tax. The Tribunal provided specific directions on each issue, emphasizing adherence to relevant case law and principles.</description>
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