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    <description>The Tribunal partly allowed the appeal for the assessment year 2007-08, directing the exclusion of certain comparables in transfer pricing adjustments and the reduction of telecommunication expenses from both export turnover and total turnover for computing deduction under Section 10A. For the assessment year 2010-11, cross appeals were allowed for statistical purposes, with instructions for the AO to issue a fresh assessment order in compliance with the DRP&#039;s directives.</description>
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