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    <title>2017 (5) TMI 1619 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the Transfer Pricing issue and additional grounds related to Employee Stock Options and RSUs for fresh examination by the AO. The Tribunal directed the AO to consider the EOU&#039;s turnover for computing the deduction under Section 10A. However, no detailed analysis was provided regarding the levy of interest under Section 234B or the initiation of proceedings under Section 271(1)(c).</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the Transfer Pricing issue and additional grounds related to Employee Stock Options and RSUs for fresh examination by the AO. The Tribunal directed the AO to consider the EOU&#039;s turnover for computing the deduction under Section 10A. However, no detailed analysis was provided regarding the levy of interest under Section 234B or the initiation of proceedings under Section 271(1)(c).</description>
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