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    <title>2017 (4) TMI 1483 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed the revenue&#039;s grounds related to the deduction under Section 10A but allowed the revenue&#039;s grounds concerning the standard deduction under Section 92C(2). The Tribunal remanded the TP issues and the classification of interest income back to the CIT(A) for fresh consideration, instructing a detailed and reasoned examination of the matters. Both appeals were allowed for statistical purposes.</description>
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      <description>The Tribunal dismissed the revenue&#039;s grounds related to the deduction under Section 10A but allowed the revenue&#039;s grounds concerning the standard deduction under Section 92C(2). The Tribunal remanded the TP issues and the classification of interest income back to the CIT(A) for fresh consideration, instructing a detailed and reasoned examination of the matters. Both appeals were allowed for statistical purposes.</description>
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