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    <description>The appeal was partly allowed by the ITAT. The AO/TPO was directed to exclude high turnover companies from comparables and reconsider companies excluded for persistent losses. The issue of notional interest on trade receivables was remanded for recalculation. Other issues were dismissed as not pressed or deemed consequential. The Tribunal acknowledged no delay in filing the appeal due to the exclusion period granted by the SC.</description>
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      <description>The appeal was partly allowed by the ITAT. The AO/TPO was directed to exclude high turnover companies from comparables and reconsider companies excluded for persistent losses. The issue of notional interest on trade receivables was remanded for recalculation. Other issues were dismissed as not pressed or deemed consequential. The Tribunal acknowledged no delay in filing the appeal due to the exclusion period granted by the SC.</description>
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