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    <description>The Tribunal partially allowed the appeal, directing the inclusion of ICRA Management Consultancy Services Ltd., Kinetic Trust Ltd., IDC India Ltd., and Future Capital Investment Advisory Ltd. as comparables. It upheld the exclusion of Integrated Capital Services Ltd. and Motilal Oswal Investment Advisors Pvt. Ltd. The Tribunal also ordered the removal of the additional 3% mark-up imposed by the TPO, finding that the monitoring activities were part of the advisory services provided by the assessee.</description>
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