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    <title>2019 (9) TMI 1313 - ITAT PUNE</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting transfer pricing adjustments for software development and management services. It upheld deductions under sections 10A and 10B and allowed the deduction for obsolete stock write-off, dismissing the Revenue&#039;s appeals. The decision provided a comprehensive resolution to the issues raised by both parties.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting transfer pricing adjustments for software development and management services. It upheld deductions under sections 10A and 10B and allowed the deduction for obsolete stock write-off, dismissing the Revenue&#039;s appeals. The decision provided a comprehensive resolution to the issues raised by both parties.</description>
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