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    <title>2021 (7) TMI 53 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, providing relief to the assessee by directing the exclusion of certain comparables in the transfer pricing adjustment, allowing deductions under section 10A for interest income and foreign exchange gain, and permitting the deduction of education cess paid on income-tax.</description>
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      <description>The Tribunal partly allowed the appeal, providing relief to the assessee by directing the exclusion of certain comparables in the transfer pricing adjustment, allowing deductions under section 10A for interest income and foreign exchange gain, and permitting the deduction of education cess paid on income-tax.</description>
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