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    <title>2015 (8) TMI 1437 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the inclusion of certain companies as comparables and exclusion of others. The Transfer Pricing Officer was instructed to recalculate the profit level indicator with actual working capital adjustments. The Revenue&#039;s appeal challenging the computation of the deduction under Section 10A was dismissed, upholding the CIT (A)&#039;s decision.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the inclusion of certain companies as comparables and exclusion of others. The Transfer Pricing Officer was instructed to recalculate the profit level indicator with actual working capital adjustments. The Revenue&#039;s appeal challenging the computation of the deduction under Section 10A was dismissed, upholding the CIT (A)&#039;s decision.</description>
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