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    <description>The appeal was partly allowed for statistical purposes, with specific directions for the exclusion and inclusion of certain comparable companies and reconsideration of the working capital adjustment. The Tribunal upheld the addition of interest on the income tax refund and rejected the premature challenge to penalty proceedings.</description>
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      <description>The appeal was partly allowed for statistical purposes, with specific directions for the exclusion and inclusion of certain comparable companies and reconsideration of the working capital adjustment. The Tribunal upheld the addition of interest on the income tax refund and rejected the premature challenge to penalty proceedings.</description>
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