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    <description>The appeal filed by the assessee was partly allowed for statistical purposes, specifically regarding the selection and rejection of comparable companies. The Tribunal remanded this issue back to the AO/TPO for a fresh decision, considering both functionality and turnover filter aspects and the judgment of the Delhi High Court in Chryscapital Investment Advisors (India) (P.) Ltd. vs. DCIT. All other grounds were rejected as not pressed.</description>
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      <description>The appeal filed by the assessee was partly allowed for statistical purposes, specifically regarding the selection and rejection of comparable companies. The Tribunal remanded this issue back to the AO/TPO for a fresh decision, considering both functionality and turnover filter aspects and the judgment of the Delhi High Court in Chryscapital Investment Advisors (India) (P.) Ltd. vs. DCIT. All other grounds were rejected as not pressed.</description>
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