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    <description>The Tribunal partially allowed the revenue&#039;s appeal for the assessment year 2009-2010, upholding relief for interest charged from Associated Enterprise and restricting the addition made by the TPO. For the assessment year 2010-2011, the revenue&#039;s appeal was dismissed as the Tribunal found no fault in granting relief on interest charged from Associated Enterprise and excluding profit from the SEZ unit while computing book profit under section 115JB.</description>
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      <description>The Tribunal partially allowed the revenue&#039;s appeal for the assessment year 2009-2010, upholding relief for interest charged from Associated Enterprise and restricting the addition made by the TPO. For the assessment year 2010-2011, the revenue&#039;s appeal was dismissed as the Tribunal found no fault in granting relief on interest charged from Associated Enterprise and excluding profit from the SEZ unit while computing book profit under section 115JB.</description>
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