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    <title>2016 (3) TMI 1126 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, directing the exclusion of certain comparables, allowing the claim regarding rent equalization, verifying acquisition dates for interest disallowance, and upholding the method of apportionment of common expenses based on head count ratio. Additionally, the Tribunal directed the AO to allow deduction under Section 10A without setting off unabsorbed depreciation.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee, directing the exclusion of certain comparables, allowing the claim regarding rent equalization, verifying acquisition dates for interest disallowance, and upholding the method of apportionment of common expenses based on head count ratio. Additionally, the Tribunal directed the AO to allow deduction under Section 10A without setting off unabsorbed depreciation.</description>
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