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    <description>The Tribunal partly allowed the appeal by the assessee, directing the exclusion of high turnover companies from comparables, allowing working capital adjustments, deleting notional interest on receivables, and permitting depreciation on goodwill. The denial of deduction for Education Cess and Higher &amp;amp; Secondary Education Cess was dismissed as it was not pressed during the hearing.</description>
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      <description>The Tribunal partly allowed the appeal by the assessee, directing the exclusion of high turnover companies from comparables, allowing working capital adjustments, deleting notional interest on receivables, and permitting depreciation on goodwill. The denial of deduction for Education Cess and Higher &amp;amp; Secondary Education Cess was dismissed as it was not pressed during the hearing.</description>
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