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    <title>2020 (10) TMI 1358 - ITAT BANGALORE</title>
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    <description>The appeal involved transfer pricing disputes regarding software development services transactions and challenges to corporate tax disallowances under specific sections of the Act. The appellant contested adjustments made by the Transfer Pricing Officer and disallowances of interest and expenses, seeking corrections and adjustments in arm&#039;s length price calculations. The Tribunal dismissed some grounds, allowed others to be withdrawn, and upheld directions related to exclusion of expenses from turnover calculations for deduction purposes under section 10A.</description>
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      <description>The appeal involved transfer pricing disputes regarding software development services transactions and challenges to corporate tax disallowances under specific sections of the Act. The appellant contested adjustments made by the Transfer Pricing Officer and disallowances of interest and expenses, seeking corrections and adjustments in arm&#039;s length price calculations. The Tribunal dismissed some grounds, allowed others to be withdrawn, and upheld directions related to exclusion of expenses from turnover calculations for deduction purposes under section 10A.</description>
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