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    <title>2020 (3) TMI 1138 - ITAT DELHI</title>
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    <description>The Tribunal directed the Assessing Officer to allow the deduction under Section 10B, deleting the addition of Rs. 7,54,85,392. Additionally, the Tribunal instructed the Transfer Pricing Officer to exclude specific comparables, leading to the allowance of the assessee&#039;s appeal on Transfer Pricing adjustments. The final order allowed the assessee&#039;s appeal, with directions for necessary adjustments based on the Tribunal&#039;s findings.</description>
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      <description>The Tribunal directed the Assessing Officer to allow the deduction under Section 10B, deleting the addition of Rs. 7,54,85,392. Additionally, the Tribunal instructed the Transfer Pricing Officer to exclude specific comparables, leading to the allowance of the assessee&#039;s appeal on Transfer Pricing adjustments. The final order allowed the assessee&#039;s appeal, with directions for necessary adjustments based on the Tribunal&#039;s findings.</description>
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