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    <title>2023 (4) TMI 76 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to re-examine various issues such as transfer pricing adjustments, deduction under Section 10AA, disallowance of marked to market losses, advances written off, interest on delayed TDS remittance, gratuity payment claimed, and credit of TDS and advance tax. Specific directions were given for fresh consideration on key issues, emphasizing the importance of proper verification and adherence to legal precedents.</description>
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