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    <title>2022 (7) TMI 1349 - ITAT BANGALORE</title>
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    <description>The appeal was allowed by the Tribunal, directing the exclusion of specific companies (Infosys Ltd., Persistent Systems Ltd., Larsen &amp;amp; Toubro Infotech Ltd., Mindtree Ltd.) as comparables for the assessment year 2017-18. The Tribunal also granted the working capital adjustment requested by the assessee and addressed the issue of short grant of credit under Section 115JAA. Grounds 4 and 5 were considered general and did not require further adjudication. The order was pronounced on 11th July 2022.</description>
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