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    <description>The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross-objection, partly allowing the assessee&#039;s appeal by excluding three contested comparables. This exclusion resolved the transfer pricing adjustment issue in favor of the assessee, leading to the negation of the need for the transfer pricing adjustment of Rs. 69,68,175 confirmed by the DRP.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross-objection, partly allowing the assessee&#039;s appeal by excluding three contested comparables. This exclusion resolved the transfer pricing adjustment issue in favor of the assessee, leading to the negation of the need for the transfer pricing adjustment of Rs. 69,68,175 confirmed by the DRP.</description>
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