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    <description>The Tribunal partly allowed the appeal, directing the inclusion of ICRA Management Consulting Services Limited and Informed Technologies Limited in the final list of comparables and the exclusion of Ladderup Corporate Advisory Private Limited. It restored the issues regarding CRISIL Limited and ICRA Techno Analytics Limited to the AO/TPO for reconsideration, ensuring procedural fairness and an opportunity for the assessee to be heard.</description>
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