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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to re-examine various issues such as the selection of comparable companies, working capital adjustment, treatment of foreign exchange gain/loss, nature of software and training expenses, and depreciation on goodwill. The Tribunal also instructed the AO to reconsider certain matters in light of specific judgments and provide the assessee with a hearing opportunity.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO/TPO to re-examine various issues such as the selection of comparable companies, working capital adjustment, treatment of foreign exchange gain/loss, nature of software and training expenses, and depreciation on goodwill. The Tribunal also instructed the AO to reconsider certain matters in light of specific judgments and provide the assessee with a hearing opportunity.</description>
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