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    <description>The appeal was partly allowed for statistical purposes, with various issues remitted back to the Assessing Officer for fresh examination. The Tribunal directed adjustments in the computation of margin, determination of arm&#039;s length price, treatment of foreign exchange fluctuation, working capital adjustment, interest on recovery of expenses, finance lease payments, and interest expenses on interest-free loans. Some grounds were dismissed as not pressed, while others were decided in favor of the assessee based on existing precedents and detailed analysis.</description>
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      <description>The appeal was partly allowed for statistical purposes, with various issues remitted back to the Assessing Officer for fresh examination. The Tribunal directed adjustments in the computation of margin, determination of arm&#039;s length price, treatment of foreign exchange fluctuation, working capital adjustment, interest on recovery of expenses, finance lease payments, and interest expenses on interest-free loans. Some grounds were dismissed as not pressed, while others were decided in favor of the assessee based on existing precedents and detailed analysis.</description>
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