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    <description>The Tribunal partially allowed the appeal regarding transfer pricing adjustments for IT Enabled Services. It upheld certain directions of the Dispute Resolution Panel (DRP) but found violations in the selection of comparable companies. The Tribunal directed the exclusion of specific companies due to functional dissimilarities and remanded one issue for further verification. The final assessment order was not quashed, and the decision was rendered on 18th June 2021.</description>
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