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    <title>2021 (2) TMI 877 - ITAT MUMBAI</title>
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    <description>The Tribunal directed the exclusion of certain companies from the final list of comparables for benchmarking the international transactions of the assessee. The AO was instructed to verify the assessee&#039;s claim regarding the tolerance limit of +/- 5% and make no adjustment if correct. The appeal of the assessee was allowed based on these findings, and the issue of non-grant of TDS credit was remanded to the AO for verification.</description>
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      <description>The Tribunal directed the exclusion of certain companies from the final list of comparables for benchmarking the international transactions of the assessee. The AO was instructed to verify the assessee&#039;s claim regarding the tolerance limit of +/- 5% and make no adjustment if correct. The appeal of the assessee was allowed based on these findings, and the issue of non-grant of TDS credit was remanded to the AO for verification.</description>
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