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    <title>2021 (1) TMI 52 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the TPO to include ICRA Online Ltd. in the final list of comparables. This inclusion would bring the assessee&#039;s margin within the permissible range, rendering other grounds moot. The Tribunal did not address the other issues, leaving them undecided. The appeal was allowed, and the order was issued on 30/12/2020.</description>
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      <link>https://www.taxtmi.com/caselaws?id=402460</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the TPO to include ICRA Online Ltd. in the final list of comparables. This inclusion would bring the assessee&#039;s margin within the permissible range, rendering other grounds moot. The Tribunal did not address the other issues, leaving them undecided. The appeal was allowed, and the order was issued on 30/12/2020.</description>
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