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    <title>2015 (7) TMI 1275 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, directing significant adjustments in the list of comparables for Transfer Pricing. Relief was granted in the computation of deduction under Section 10A and the issue of double taxation of VAT refund. The levy of interest under Section 234B was upheld as mandatory, with the Assessing Officer instructed to recompute the interest in accordance with the Tribunal&#039;s order.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, directing significant adjustments in the list of comparables for Transfer Pricing. Relief was granted in the computation of deduction under Section 10A and the issue of double taxation of VAT refund. The levy of interest under Section 234B was upheld as mandatory, with the Assessing Officer instructed to recompute the interest in accordance with the Tribunal&#039;s order.</description>
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