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    <description>The Tribunal allowed the appeal for statistical purposes and dismissed the Stay Application as infructuous. It directed the exclusion of certain entities from the list of comparables in the software development services segment, recalculated interest on receivables based on the credit period, instructed reconsideration of the management fee adjustment, and ordered verification of TDS and advance tax credits.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes and dismissed the Stay Application as infructuous. It directed the exclusion of certain entities from the list of comparables in the software development services segment, recalculated interest on receivables based on the credit period, instructed reconsideration of the management fee adjustment, and ordered verification of TDS and advance tax credits.</description>
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