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    <description>The Tribunal recalled its order for the limited purpose of adjudicating a specific ground in the appeal. Regarding the exclusion of E-Infochips Ltd. from the list of comparables based on the service revenue filter, the Tribunal upheld the decision to exclude the company after finding it did not meet the required service income filter of 75%. This decision was supported by precedents set in similar cases, ultimately dismissing the ground raised by the revenue and affirming the exclusion of E-Infochips Ltd.</description>
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