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    <title>2022 (1) TMI 1338 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee on key issues such as the aggregation of closely linked transactions for benchmarking and the correct computation of deduction under section 10AA. The AO was directed to grant appropriate MAT credit, and certain general grounds did not require adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee on key issues such as the aggregation of closely linked transactions for benchmarking and the correct computation of deduction under section 10AA. The AO was directed to grant appropriate MAT credit, and certain general grounds did not require adjudication.</description>
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