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    <title>2023 (7) TMI 1143 - ITAT MUMBAI</title>
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    <description>The appeal was partly allowed in a tax case involving Transfer Pricing Adjustment and disallowance of deductions under Sections 10A/10AA. The court directed the exclusion of specific comparables for Transfer Pricing Adjustment and instructed the computation of deductions under Sections 10A/10AA. Other grounds raised by the Appellant were either dismissed, disposed of as consequential, or deemed premature. The claim for deduction for education cess was dismissed due to retrospective amendment and relevant case law.</description>
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      <description>The appeal was partly allowed in a tax case involving Transfer Pricing Adjustment and disallowance of deductions under Sections 10A/10AA. The court directed the exclusion of specific comparables for Transfer Pricing Adjustment and instructed the computation of deductions under Sections 10A/10AA. Other grounds raised by the Appellant were either dismissed, disposed of as consequential, or deemed premature. The claim for deduction for education cess was dismissed due to retrospective amendment and relevant case law.</description>
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