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    <title>2014 (2) TMI 648 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal, directing the exclusion of Motilal Oswal Investment Advisors Pvt. Ltd. as a comparable and inclusion of IDC (India) Ltd. in determining the arm&#039;s length price. The AO was instructed to reassess in compliance with Section 92C(2) r.w. Section 92C(2A), addressing specific grievances. The order was pronounced on 7th February 2014.</description>
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