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    <title>2019 (6) TMI 1407 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, directing the AO/TPO to reconsider the royalty payment issue with new evidence, exclude certain comparables for software development services, and include telecommunication expenses in the Section 10A computation. Consequential grounds related to interest were not separately adjudicated. The order was pronounced on June 7, 2019.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, directing the AO/TPO to reconsider the royalty payment issue with new evidence, exclude certain comparables for software development services, and include telecommunication expenses in the Section 10A computation. Consequential grounds related to interest were not separately adjudicated. The order was pronounced on June 7, 2019.</description>
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