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    <title>2019 (4) TMI 1752 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeals of both the assessee and revenue in a transfer pricing case. It excluded certain companies from comparables, re-examined foreign exchange gain/loss treatment, and directed computation of working capital adjustments and deductions under Section 10A. The Tribunal remanded specific issues for further consideration, emphasizing detailed analysis and adherence to previous Tribunal decisions in determining arm&#039;s length prices and comparability in software development and customer support services.</description>
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      <description>The Tribunal partly allowed the appeals of both the assessee and revenue in a transfer pricing case. It excluded certain companies from comparables, re-examined foreign exchange gain/loss treatment, and directed computation of working capital adjustments and deductions under Section 10A. The Tribunal remanded specific issues for further consideration, emphasizing detailed analysis and adherence to previous Tribunal decisions in determining arm&#039;s length prices and comparability in software development and customer support services.</description>
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