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    <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the AO to exclude certain companies from the comparables list, verify the comparability of other companies afresh, and not make negative working capital adjustments. The provision for bad and doubtful debts was to be considered as part of operating expenses for margin computation. The appeal was treated as allowed for statistical purposes.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by directing the AO to exclude certain companies from the comparables list, verify the comparability of other companies afresh, and not make negative working capital adjustments. The provision for bad and doubtful debts was to be considered as part of operating expenses for margin computation. The appeal was treated as allowed for statistical purposes.</description>
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