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    <description>The ITAT found that the CIT(A) did not fully comply with its previous directions and directed a re-examination of the method used by the ADIT for allocating indirect expenses. The issue of determining indirect expenses was remanded back to the AO for fresh adjudication with specific instructions to provide detailed reasoning and an opportunity of hearing to the appellant. The appeal was partly allowed for statistical purposes.</description>
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      <description>The ITAT found that the CIT(A) did not fully comply with its previous directions and directed a re-examination of the method used by the ADIT for allocating indirect expenses. The issue of determining indirect expenses was remanded back to the AO for fresh adjudication with specific instructions to provide detailed reasoning and an opportunity of hearing to the appellant. The appeal was partly allowed for statistical purposes.</description>
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