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    <title>2016 (5) TMI 1498 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. It directed the exclusion of high-turnover companies from the comparables list, upheld risk adjustment and treatment of foreign exchange gains/losses as operational, and confirmed the exclusion of certain items from total turnover for Section 10A deduction.</description>
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