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    <description>The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-examine and decide on various issues, including the inclusion of a comparable company, treatment of foreign exchange fluctuation losses, working capital adjustments, interest payments on delayed receivables, computation of operating profit margin, and transfer pricing adjustments. The Assessing Officer was instructed to collect necessary details, provide a reasonable opportunity to the assessee, and make decisions in accordance with the law.</description>
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      <description>The appeal filed by the assessee was partly allowed for statistical purposes. The Tribunal directed the Assessing Officer to re-examine and decide on various issues, including the inclusion of a comparable company, treatment of foreign exchange fluctuation losses, working capital adjustments, interest payments on delayed receivables, computation of operating profit margin, and transfer pricing adjustments. The Assessing Officer was instructed to collect necessary details, provide a reasonable opportunity to the assessee, and make decisions in accordance with the law.</description>
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