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    <description>The appeal was partly allowed, with the Tribunal directing the AO/TPO to exclude certain companies from the comparables list and to recompute the total turnover as per the judgment of the Hon&#039;ble Karnataka High Court. The Tribunal also directed the AO to check the working of the average PLI of the remaining comparables and to allow the deduction under Section 10A accordingly.</description>
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      <description>The appeal was partly allowed, with the Tribunal directing the AO/TPO to exclude certain companies from the comparables list and to recompute the total turnover as per the judgment of the Hon&#039;ble Karnataka High Court. The Tribunal also directed the AO to check the working of the average PLI of the remaining comparables and to allow the deduction under Section 10A accordingly.</description>
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