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    <description>The Tribunal dismissed the AO&#039;s appeal and allowed the assessee&#039;s appeal, affirming the FAA&#039;s decisions regarding adjustments to export turnover, deductions under section 10A, and exclusion of certain comparables in transfer pricing adjustments. The judgment emphasized uniformity in turnover computations and the independence of section 10A deductions from non-exempt unit losses.</description>
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      <description>The Tribunal dismissed the AO&#039;s appeal and allowed the assessee&#039;s appeal, affirming the FAA&#039;s decisions regarding adjustments to export turnover, deductions under section 10A, and exclusion of certain comparables in transfer pricing adjustments. The judgment emphasized uniformity in turnover computations and the independence of section 10A deductions from non-exempt unit losses.</description>
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