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    <description>The High Court dismissed the Income Tax Appeal filed by the Revenue, upholding the Tribunal&#039;s decisions on comparables. The Court relied on past judgments to support the Tribunal&#039;s reasoning that investment advisors/subadvisors cannot be compared with merchant or investment bankers. The issues raised by the Revenue were deemed to be covered by previous orders of the Court, leading to the dismissal of the Appeal.</description>
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