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    <title>2017 (4) TMI 1448 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the exclusion of certain companies from the list of comparables and upheld the inclusion of foreign exchange gains as operating income. The revenue&#039;s appeal was also partly allowed, reversing the DRP&#039;s application of a 0% related party transaction filter but upholding other directions. The cross objections filed by the assessee were dismissed as withdrawn.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the exclusion of certain companies from the list of comparables and upheld the inclusion of foreign exchange gains as operating income. The revenue&#039;s appeal was also partly allowed, reversing the DRP&#039;s application of a 0% related party transaction filter but upholding other directions. The cross objections filed by the assessee were dismissed as withdrawn.</description>
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