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    <title>2021 (3) TMI 989 - ITAT BANGALORE</title>
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    <description>The appeal filed by the assessee was partly allowed. The Tribunal directed the AO/TPO to exclude certain comparables, remand others for fresh consideration, and recompute the working capital adjustment. The Tribunal also directed the AO to consider the income reported in the revised return as per the DRP&#039;s directions.</description>
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      <description>The appeal filed by the assessee was partly allowed. The Tribunal directed the AO/TPO to exclude certain comparables, remand others for fresh consideration, and recompute the working capital adjustment. The Tribunal also directed the AO to consider the income reported in the revised return as per the DRP&#039;s directions.</description>
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