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    <description>The Tribunal partially allowed the appeals for the assessment years, directing the exclusion of certain companies from the comparables list and deleting the disallowance of ROC fees. The adjustments to the arm&#039;s length price for IT enabled services were modified, and the Tribunal&#039;s decision was based on detailed analysis and legal precedents regarding abnormal profit margins and the nature of fees paid to the Registrar of Companies.</description>
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