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    <title>2015 (11) TMI 1674 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the exclusion of certain comparables, granting risk adjustment, and remitting the issue of depreciation adjustment to the TPO. The interest under Section 234B was upheld as consequential. Specific grounds not pressed by the assessee were dismissed as infructuous.</description>
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      <description>The Tribunal partly allowed the appeal, directing the exclusion of certain comparables, granting risk adjustment, and remitting the issue of depreciation adjustment to the TPO. The interest under Section 234B was upheld as consequential. Specific grounds not pressed by the assessee were dismissed as infructuous.</description>
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