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    <title>2015 (7) TMI 561 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appellant&#039;s appeal by directing the exclusion of certain comparables, including Coral Hub Limited and Eclerk Services Ltd., and instructing the AO to adopt the original margins computed by the TPO for specific entities. The imputation of interest on receivables was to be reconsidered, and the proposal to initiate a penalty under section 271(1)(C) was dismissed as not pressed.</description>
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      <description>The Tribunal partly allowed the appellant&#039;s appeal by directing the exclusion of certain comparables, including Coral Hub Limited and Eclerk Services Ltd., and instructing the AO to adopt the original margins computed by the TPO for specific entities. The imputation of interest on receivables was to be reconsidered, and the proposal to initiate a penalty under section 271(1)(C) was dismissed as not pressed.</description>
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