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    <title>2020 (12) TMI 1193 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal by excluding four companies from transfer pricing comparables, treating the provision for bonus as an ascertained liability, and restricting the disallowance under section 14A to 2% of the exempt dividend income. The order was pronounced on 17th Dec, 2020.</description>
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