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2013 (11) TMI 1615 - AT - Income TaxTransfer pricing adjustment - risk adjustment - Held that:- TPO himself has computed risk adjustment at 0.73%, we are inclined to allow the benefit of risk adjustment to the assessee at 1% Re-compute the deduction u/s 10A of the Act after reducing the communication charges both from the export turnover as well as total turnover.
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