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    <description>The High Court upheld the exclusion of KALs Information Solutions Ltd., Vishal Information Technology Ltd., Cosmic Global Ltd., Accentia Technologies Ltd., and Eclerx Services Ltd. from the comparables list for determining Arms Length Price (ALP). However, the Court admitted the appeal regarding the acceptance of Bodhtree Consulting Ltd. as a comparable for further consideration, directing the Tribunal to keep relevant papers available for future proceedings. The Respondent&#039;s counsel waived service, demonstrating cooperation in the legal process.</description>
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