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    <description>The Tribunal allowed the appeal by admitting additional evidence for working capital adjustments, excluding eClerx Services Limited and TCS eServe International Limited from the list of comparables, and directing the AO/TPO to allow the deduction for interest income under section 10A. The decision was influenced by the Covid-19 pandemic situation.</description>
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      <description>The Tribunal allowed the appeal by admitting additional evidence for working capital adjustments, excluding eClerx Services Limited and TCS eServe International Limited from the list of comparables, and directing the AO/TPO to allow the deduction for interest income under section 10A. The decision was influenced by the Covid-19 pandemic situation.</description>
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