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    <title>2011 (9) TMI 1246 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for a judicial disposal of objections by the Dispute Resolution Panel (DRP) and consideration of relevant precedents. The Tribunal directed the Assessing Officer to include expenses from both turnovers for computing the deduction under section 10A and remitted the transfer pricing adjustment issue back to the assessing authority with directions to refer the matter to the DRP for a judicial disposal of objections, considering relevant judicial precedents.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for a judicial disposal of objections by the Dispute Resolution Panel (DRP) and consideration of relevant precedents. The Tribunal directed the Assessing Officer to include expenses from both turnovers for computing the deduction under section 10A and remitted the transfer pricing adjustment issue back to the assessing authority with directions to refer the matter to the DRP for a judicial disposal of objections, considering relevant judicial precedents.</description>
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