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    <title>2022 (4) TMI 1487 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal directed the exclusion of certain comparables and the recomputation of working capital adjustments. Additionally, it upheld the exclusion of telecommunication and insurance charges from both the export turnover and total turnover for computing deductions under section 10A of the Act. The Tribunal dismissed several grounds as not pressed but granted liberty to the assessee to raise these issues in appropriate circumstances.</description>
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      <description>The appeal filed by the assessee was partly allowed. The Tribunal directed the exclusion of certain comparables and the recomputation of working capital adjustments. Additionally, it upheld the exclusion of telecommunication and insurance charges from both the export turnover and total turnover for computing deductions under section 10A of the Act. The Tribunal dismissed several grounds as not pressed but granted liberty to the assessee to raise these issues in appropriate circumstances.</description>
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