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    <title>2017 (8) TMI 1585 - ITAT BANGALORE</title>
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    <description>The appeal was partly allowed, directing the exclusion of Acropetal Technologies Ltd. and E-Infochips Ltd. from the list of comparables and allowing the actual working capital adjustment. The charging of interest under sections 234B and 234D was upheld, with the AO instructed to compute the interest chargeable.</description>
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