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    <description>The Tribunal partly allowed the appeals by the Assessee and the Revenue. It upheld the exclusion and inclusion of comparables as directed by the DRP, remanded the issue of operating margin computation back to the TPO, upheld the DRP&#039;s direction on Section 10A deductions, and directed the AO to grant the correct MAT credit and advance tax adjustments.</description>
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      <description>The Tribunal partly allowed the appeals by the Assessee and the Revenue. It upheld the exclusion and inclusion of comparables as directed by the DRP, remanded the issue of operating margin computation back to the TPO, upheld the DRP&#039;s direction on Section 10A deductions, and directed the AO to grant the correct MAT credit and advance tax adjustments.</description>
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