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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. It directed the AO to make adjustments, including exclusion and inclusion of certain comparables for transfer pricing, allowing deductions under Section 10A for additional receipts and interest income, and permitting the deduction for cess.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. It directed the AO to make adjustments, including exclusion and inclusion of certain comparables for transfer pricing, allowing deductions under Section 10A for additional receipts and interest income, and permitting the deduction for cess.</description>
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