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    <description>The tribunal allowed the taxpayer&#039;s appeal, directing the exclusion of certain comparables for transfer pricing adjustments and allowing the deduction under Section 10A. The interest under Sections 234B and 234C was to be recalculated based on the tribunal&#039;s findings.</description>
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      <description>The tribunal allowed the taxpayer&#039;s appeal, directing the exclusion of certain comparables for transfer pricing adjustments and allowing the deduction under Section 10A. The interest under Sections 234B and 234C was to be recalculated based on the tribunal&#039;s findings.</description>
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