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    <title>2017 (5) TMI 777 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the denial of Section 10A deduction for the Bangalore STP unit due to non-compliance with prescribed conditions. It directed the AO to recompute the deduction without setting off losses, applied an ALP of 17.5% to transactions with AEs in the UK and Australia, and confirmed the reduction of telecommunication expenses from export and total turnover. The appeals were partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the denial of Section 10A deduction for the Bangalore STP unit due to non-compliance with prescribed conditions. It directed the AO to recompute the deduction without setting off losses, applied an ALP of 17.5% to transactions with AEs in the UK and Australia, and confirmed the reduction of telecommunication expenses from export and total turnover. The appeals were partly allowed for statistical purposes.</description>
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