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    <title>2020 (9) TMI 1281 - ITAT MUMBAI  </title>
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    <description>The Tribunal held that the assessee should be characterized as a provider of non-binding investment advisory and related support services, not as a KPO. It directed the inclusion of specific companies as comparables in the Transfer Pricing analysis and excluded others. The Tribunal remitted the matter for fresh computation to the Assessing Officer/Transfer Pricing Officer. The Stay Application became infructuous due to the partial allowance of the assessee&#039;s appeal. The order was pronounced on 04.09.2020.</description>
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