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    <title>2017 (4) TMI 1377 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal and partly allowed the Revenue&#039;s appeal. It upheld the DRP&#039;s directions on various issues, including exclusion of certain comparables and computation of total turnover for Section 10A deduction. The Tribunal directed the AO/TPO to recompute the ALP based on the final set of comparables and to allow the working capital adjustment and foreign exchange loss as per the DRP&#039;s directions.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal and partly allowed the Revenue&#039;s appeal. It upheld the DRP&#039;s directions on various issues, including exclusion of certain comparables and computation of total turnover for Section 10A deduction. The Tribunal directed the AO/TPO to recompute the ALP based on the final set of comparables and to allow the working capital adjustment and foreign exchange loss as per the DRP&#039;s directions.</description>
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