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    <title>2018 (8) TMI 1202 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the DRP&#039;s decision to reduce/delete the addition on account of arm&#039;s length price of international transaction related to I.T. services, citing that the appeal lacked merit and could not alter the subject matter of the appeal. The Tribunal upheld the exclusion of specific comparables for I.T. enabled services, namely E-Infochips Bangalore Ltd and Infinite Data Systems Pvt. Ltd, as their business profiles did not align with the assessee&#039;s services, leading to the dismissal of the Revenue&#039;s appeal.</description>
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