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    <title>2021 (2) TMI 1208 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal challenging the final assessment order under the Income Tax Act for the assessment year 2013-14. It held that Infobeans Technologies Ltd. was not comparable to the assessee due to its diversified activities, directing the removal of Infobeans from the list of comparables. With this adjustment, the assessee&#039;s margin was deemed to be within the arm&#039;s length range even with the remaining comparables, rendering other grounds raised by the assessee academic in the appeal context.</description>
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