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    <description>The Tribunal partly allowed the appeals, directing the exclusion of certain comparables and reconsideration of others. The ground related to the disallowance of stock compensation expense was allowed based on a Supreme Court judgment. Other grounds, including errors in total income assessment, disallowance of software purchase payment, and incorrect computation of depreciation, were dismissed. The Tribunal also rejected the levy of interest and initiation of penalty proceedings.</description>
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