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    <description>The tribunal directed the Transfer Pricing Officer to rework the Profit Level Indicator after excluding the abnormal forex loss and to reconsider the inclusion and exclusion of certain comparables. The appeal of the assessee was partly allowed for statistical purposes, while the Revenue&#039;s appeal was dismissed.</description>
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      <description>The tribunal directed the Transfer Pricing Officer to rework the Profit Level Indicator after excluding the abnormal forex loss and to reconsider the inclusion and exclusion of certain comparables. The appeal of the assessee was partly allowed for statistical purposes, while the Revenue&#039;s appeal was dismissed.</description>
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