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    <title>2019 (10) TMI 1286 - ITAT BANGALORE</title>
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    <description>The appeal of the assessee was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the arm&#039;s length price by excluding certain comparables. The deduction under Section 10AA was adjusted by excluding telecommunication expenses from both export and total turnover. The disallowed deduction for employees&#039; contribution was allowed, and the correct TDS credit was to be granted. The order was pronounced on October 15, 2019.</description>
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      <link>https://www.taxtmi.com/caselaws?id=289369</link>
      <description>The appeal of the assessee was partly allowed. The Tribunal directed the Transfer Pricing Officer to recompute the arm&#039;s length price by excluding certain comparables. The deduction under Section 10AA was adjusted by excluding telecommunication expenses from both export and total turnover. The disallowed deduction for employees&#039; contribution was allowed, and the correct TDS credit was to be granted. The order was pronounced on October 15, 2019.</description>
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