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    <title>2016 (8) TMI 644 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, restoring various issues to the AO/TPO for reconsideration and computation. Emphasizing the importance of proper adjustments and consideration of the appellant&#039;s submissions, particularly regarding capacity utilization, working capital adjustments, and the markup on fixed assets, the Tribunal admitted an additional ground for de novo consideration. Other grounds were not addressed due to the lack of arguments presented.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, restoring various issues to the AO/TPO for reconsideration and computation. Emphasizing the importance of proper adjustments and consideration of the appellant&#039;s submissions, particularly regarding capacity utilization, working capital adjustments, and the markup on fixed assets, the Tribunal admitted an additional ground for de novo consideration. Other grounds were not addressed due to the lack of arguments presented.</description>
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