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    <title>2020 (1) TMI 1031 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by excluding unsuitable comparables and deleting the ad hoc disallowance of management fee expenses. However, it upheld the disallowance of the insurance premium reimbursement and denied the benefit of the +/- 5% range adjustment. The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decision to allow the Section 10B deduction for the Chennai unit.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by excluding unsuitable comparables and deleting the ad hoc disallowance of management fee expenses. However, it upheld the disallowance of the insurance premium reimbursement and denied the benefit of the +/- 5% range adjustment. The Tribunal dismissed the Revenue&#039;s appeal, affirming the CIT(A)&#039;s decision to allow the Section 10B deduction for the Chennai unit.</description>
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