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    <description>The Tribunal partly allowed the appeal, holding MOIAPL as an invalid comparable due to diversified activities. The DRP was directed to reconsider FCIAL and ICSL&#039;s inclusion and decide on IDC Limited&#039;s comparability. The matter was restored to the DRP for further consideration.</description>
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      <description>The Tribunal partly allowed the appeal, holding MOIAPL as an invalid comparable due to diversified activities. The DRP was directed to reconsider FCIAL and ICSL&#039;s inclusion and decide on IDC Limited&#039;s comparability. The matter was restored to the DRP for further consideration.</description>
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