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    <description>The Tribunal allowed the assessee&#039;s appeals for assessment years 2007-08 and 2009-10, overturning the disallowance of deduction under Section 10B and transfer pricing adjustments. The Tribunal did not address the levying of interest under sections 234B and 234D or the initiation of penalty proceedings under section 271(1)(c) in its analysis.</description>
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