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    <description>The Tribunal partially allowed the appeal by directing the exclusion of certain comparables in the software development and ITES segments, excluding reimbursement costs from operating costs, and remitting the foreign exchange fluctuation loss issue for fresh consideration. The Tribunal dismissed the grounds related to leave encashment expenses, software purchase expenditure, and levy of interest u/s 234B.</description>
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      <description>The Tribunal partially allowed the appeal by directing the exclusion of certain comparables in the software development and ITES segments, excluding reimbursement costs from operating costs, and remitting the foreign exchange fluctuation loss issue for fresh consideration. The Tribunal dismissed the grounds related to leave encashment expenses, software purchase expenditure, and levy of interest u/s 234B.</description>
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