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    <title>2015 (1) TMI 1363 - ITAT. BANGALORE</title>
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    <description>The Tribunal partly allowed the Assessee&#039;s appeal by excluding certain comparables, applying the turnover filter, and allowing deduction under Section 10A on enhanced profits due to disallowance. The Tribunal directed the AO to delete the disallowance under Section 40(a)(i) for periods where tax was deducted and paid after verification.</description>
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      <description>The Tribunal partly allowed the Assessee&#039;s appeal by excluding certain comparables, applying the turnover filter, and allowing deduction under Section 10A on enhanced profits due to disallowance. The Tribunal directed the AO to delete the disallowance under Section 40(a)(i) for periods where tax was deducted and paid after verification.</description>
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