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    <title>2021 (2) TMI 183 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal. It ruled in favor of the appellant on excluding comparables with turnovers exceeding Rs. 200 crores and against negative working capital adjustments. Other grounds were either not pressed or dismissed. The AO/TPO was directed to recompute the ALP per the Tribunal&#039;s instructions, ensuring the appellant&#039;s right to be heard.</description>
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      <description>The Tribunal partially allowed the appeal. It ruled in favor of the appellant on excluding comparables with turnovers exceeding Rs. 200 crores and against negative working capital adjustments. Other grounds were either not pressed or dismissed. The AO/TPO was directed to recompute the ALP per the Tribunal&#039;s instructions, ensuring the appellant&#039;s right to be heard.</description>
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