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    <title>2013 (5) TMI 199 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, excluding certain companies as comparables for determining the Arm&#039;s Length Price. The Tribunal found merit in the appellant&#039;s argument regarding the inappropriateness of considering companies engaged in engineering services and high-end consultancy as comparables, referencing a similar decision. Consequently, the exclusion of these companies led to the success of the appeal, rendering the stay granted in the matter infructuous.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, excluding certain companies as comparables for determining the Arm&#039;s Length Price. The Tribunal found merit in the appellant&#039;s argument regarding the inappropriateness of considering companies engaged in engineering services and high-end consultancy as comparables, referencing a similar decision. Consequently, the exclusion of these companies led to the success of the appeal, rendering the stay granted in the matter infructuous.</description>
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