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    <title>2020 (3) TMI 228 - ITAT PUNE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal by dismissing the CIT(A)&#039;s enhancement of income under section 10A(7), deleting transfer pricing adjustments for system integration, and upholding deductions claimed under section 10A. It also upheld the exclusion of certain comparables for benchmarking and the deletion of prior period expenses. The Revenue&#039;s appeal was dismissed, affirming the Tribunal&#039;s decisions on these grounds.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal by dismissing the CIT(A)&#039;s enhancement of income under section 10A(7), deleting transfer pricing adjustments for system integration, and upholding deductions claimed under section 10A. It also upheld the exclusion of certain comparables for benchmarking and the deletion of prior period expenses. The Revenue&#039;s appeal was dismissed, affirming the Tribunal&#039;s decisions on these grounds.</description>
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