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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. It directed the inclusion of SIP Technologies and Exports Ltd. and the exclusion of Bodhtree Consulting Ltd. and KALS Information Systems Ltd. from the final set of comparables. The Tribunal also directed the re-determination of mean margins, bringing them within the permissible range, rendering the Revenue&#039;s issues academic.</description>
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