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Tribunal upheld assessee's contention on functional dissimilarity of comparables E-clerx Services Ltd., Acropetal Technologies Ltd., Infosys BPO Ltd. and TCS EServe Ltd. based on factual consistency and Co-ordinate Bench ruling for earlier years. Directed exclusion of these comparables from list. Dismissed Revenue's Grounds of appeal. Rendered Cross Objection infructuous due to exclusion of comparables.
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