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    <description>The appeal by the Assessee was partly allowed by the Tribunal. The Tribunal directed the exclusion of certain companies from the list of comparables in both the IT services and IT enabled services transactions with Associated Enterprises. Additionally, errors in the computation of transfer pricing adjustments and deductions were identified, leading to directions for reassessment by the Transfer Pricing Officer and Assessing Officer in accordance with the Tribunal&#039;s findings and legal precedents.</description>
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