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    <description>The Tribunal partly allowed the assessee&#039;s appeal, specifically on the issues of adjustments for working capital and risk profiles, and dismissed the Revenue&#039;s appeal. The matter was remanded to the CIT(A) for fresh adjudication on the specified issues.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, specifically on the issues of adjustments for working capital and risk profiles, and dismissed the Revenue&#039;s appeal. The matter was remanded to the CIT(A) for fresh adjudication on the specified issues.</description>
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