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    <title>2016 (9) TMI 1313 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Dispute Resolution Panel&#039;s decisions to exclude certain comparables for the assessment year 2010-11. The Revenue&#039;s appeal against the exclusion of Kals Information Systems Ltd., Spry Resources India Pvt Ltd., and Taksheel Solutions Ltd. was dismissed. The Tribunal found justifications for exclusion based on lack of segmented data, insufficient revenue breakup, and significant differences in employee cost ratios. Consequently, the Revenue&#039;s appeal was dismissed, and the cross objections by the assessee were also dismissed as infructuous.</description>
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      <title>2016 (9) TMI 1313 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=192321</link>
      <description>The Tribunal upheld the Dispute Resolution Panel&#039;s decisions to exclude certain comparables for the assessment year 2010-11. The Revenue&#039;s appeal against the exclusion of Kals Information Systems Ltd., Spry Resources India Pvt Ltd., and Taksheel Solutions Ltd. was dismissed. The Tribunal found justifications for exclusion based on lack of segmented data, insufficient revenue breakup, and significant differences in employee cost ratios. Consequently, the Revenue&#039;s appeal was dismissed, and the cross objections by the assessee were also dismissed as infructuous.</description>
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