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    <description>The Tribunal directed the exclusion of E-Zest Solutions Limited and Softsol India Limited from the final list of comparables. It upheld the assessee&#039;s entitlement to the benefit under Section 10A for additions agreed under MAP and confirmed the calculation method for deduction under Section 10A by excluding expenditures from both export turnover and total turnover. The appeal filed by the Revenue and the assessee was partly allowed.</description>
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      <description>The Tribunal directed the exclusion of E-Zest Solutions Limited and Softsol India Limited from the final list of comparables. It upheld the assessee&#039;s entitlement to the benefit under Section 10A for additions agreed under MAP and confirmed the calculation method for deduction under Section 10A by excluding expenditures from both export turnover and total turnover. The appeal filed by the Revenue and the assessee was partly allowed.</description>
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