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(iii) without making adjustments necessary to account for differences in comparables;

(iv) by failing to take the data on an average for three years which was necessary looking to the nature of the functions of the appellant ;

(v) without appreciating that the total adjustment made is in excess of the revenue received by the appellant from third party contractees;

(vi) by applying cost plus method, and by rejecting profit split method, for determining the amount of profit; and