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    <title>2020 (1) TMI 1604 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, directing the AO/TPO to exclude certain companies from the list of comparables, include additional comparable companies proposed by the assessee, and grant working capital adjustment. Consequently, no separate adjustment for interest on receivables was warranted. The Tribunal&#039;s decision emphasized adherence to judicial discipline and consistency with previous rulings. The appeal was allowed, providing relief to the assessee on all contested grounds.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, directing the AO/TPO to exclude certain companies from the list of comparables, include additional comparable companies proposed by the assessee, and grant working capital adjustment. Consequently, no separate adjustment for interest on receivables was warranted. The Tribunal&#039;s decision emphasized adherence to judicial discipline and consistency with previous rulings. The appeal was allowed, providing relief to the assessee on all contested grounds.</description>
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