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    <description>The tribunal allowed the appeal for statistical purposes, directing the exclusion of e-Clerx Services Ltd. from the list of comparables in a transfer pricing dispute. The matter was remitted to the AO/TPO for a fresh determination of the Arm&#039;s Length Price (ALP) regarding the international transaction of &#039;Provision of IT enabled services,&#039; providing the assessee with a reasonable opportunity to present its case.</description>
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