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    <title>2016 (6) TMI 1296 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the exclusion of certain companies from the list of comparables, remanding some issues for further verification, and instructing the Assessing Officer to allow the deduction under Section 10A without setting off losses. The levy of interest under Section 234B and 234D was upheld as mandatory.</description>
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      <description>The Tribunal partly allowed the appeal, directing the exclusion of certain companies from the list of comparables, remanding some issues for further verification, and instructing the Assessing Officer to allow the deduction under Section 10A without setting off losses. The levy of interest under Section 234B and 234D was upheld as mandatory.</description>
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