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    <description>The Tribunal partly allowed the appeals filed by both the revenue and the assessee. It directed specific inclusions and exclusions of comparables, recomputation of working capital adjustment, and reclassification of the sale of the wireless division as a slump sale. The Tribunal upheld the disallowance of software expenses and directed the AO to compute interest under section 234C based on the returned income.</description>
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      <link>https://www.taxtmi.com/caselaws?id=395202</link>
      <description>The Tribunal partly allowed the appeals filed by both the revenue and the assessee. It directed specific inclusions and exclusions of comparables, recomputation of working capital adjustment, and reclassification of the sale of the wireless division as a slump sale. The Tribunal upheld the disallowance of software expenses and directed the AO to compute interest under section 234C based on the returned income.</description>
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