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taxmann.com
136 (Bangalore - Trib.)
iii) M/s. Symantec Software Solutions Pvt. Ltd. Vs ACIT (2011)
46 SOT 48 (Mumbai).
24. The Learned DR relied ... underutilisation of workforce in
provision of software development services. Therefore, prima fade,
we are not convinced with the assessec's plea for capacity
adjustment
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