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    <title>2021 (8) TMI 1349 - ITAT BANGALORE</title>
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    <description>The appeal by the assessee was partly allowed. The exclusion of certain comparables was directed, working capital adjustments were remanded for reconsideration, and verification of the leave encashment deduction was ordered. The claim for education cess deduction was upheld.</description>
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      <description>The appeal by the assessee was partly allowed. The exclusion of certain comparables was directed, working capital adjustments were remanded for reconsideration, and verification of the leave encashment deduction was ordered. The claim for education cess deduction was upheld.</description>
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