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    <title>2018 (8) TMI 1922 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing re-examination of risk adjustment and verifying advance tax credits. It upheld inclusion of foreign exchange gains/losses as operating income, allowed section 10A deductions on disallowed amounts, and excluded specific expenses from export and total turnover for section 10A deduction, in line with High Court and Supreme Court decisions.</description>
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      <description>The Tribunal partly allowed the appeal, directing re-examination of risk adjustment and verifying advance tax credits. It upheld inclusion of foreign exchange gains/losses as operating income, allowed section 10A deductions on disallowed amounts, and excluded specific expenses from export and total turnover for section 10A deduction, in line with High Court and Supreme Court decisions.</description>
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