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    <title>2020 (2) TMI 972 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal for the assessment year 2010-11, directing the exclusion of certain comparables and inclusion of Datamatics Financial Services Ltd. for the recomputation of Arm&#039;s Length Price. For the assessment year 2011-12, the Tribunal maintained consistency by excluding E-Clerx from the final set of comparables. The Tribunal did not address penalty proceedings but directed the Assessing Officer to verify and grant appropriate relief for the short credit of taxes claimed by the assessee.</description>
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