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    <description>The Tribunal ruled in favor of the assessee on all grounds. It deleted the transfer pricing adjustment for reimbursement of expenses, allowed the deduction under Section 10A without setting off losses, excluded telecommunication and foreign exchange expenses from export turnover, and directed verification of additions based on unreconciled AIR statement. The order was pronounced on 12.05.2022.</description>
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      <description>The Tribunal ruled in favor of the assessee on all grounds. It deleted the transfer pricing adjustment for reimbursement of expenses, allowed the deduction under Section 10A without setting off losses, excluded telecommunication and foreign exchange expenses from export turnover, and directed verification of additions based on unreconciled AIR statement. The order was pronounced on 12.05.2022.</description>
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