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    <description>The appeal was partly allowed, directing the exclusion of certain companies from the final set of comparables in both the ITS and ITES segments. Aditya Birla Minacs Worldwide Ltd. was included as a comparable, and the application of the +/- 5% range under Section 92C(2) of the Act was mandated. The appeal on the computation of interest liability under Section 234B was dismissed as the interest levy was deemed mandatory and consequential.</description>
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