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    <title>2021 (1) TMI 160 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed both the assessee&#039;s and revenue&#039;s appeals, directing the AO/TPO to compute the Arm&#039;s Length Price (ALP) of the international transaction in accordance with the Tribunal&#039;s directions. The Tribunal upheld the DRP&#039;s direction regarding the exclusion of expenses incurred in foreign currency from both export turnover and total turnover, following the Hon&#039;ble Supreme Court&#039;s decision.</description>
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