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    <title>2024 (1) TMI 365 - DELHI HIGH COURT</title>
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    <description>The HC dismissed the appellant/revenue&#039;s appeal regarding AY 2007-08, affirming the ITAT&#039;s decision to exclude certain comparables due to functional dissimilarities with the respondent/assessee. The Tribunal&#039;s findings highlighted the distinct nature of services provided by Accentia, Eclerx, Mold-Tek, and TSR. Consequently, the Court found no substantial question of law and declined to intervene, directing parties to proceed based on the digitally signed order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=447966</link>
      <description>The HC dismissed the appellant/revenue&#039;s appeal regarding AY 2007-08, affirming the ITAT&#039;s decision to exclude certain comparables due to functional dissimilarities with the respondent/assessee. The Tribunal&#039;s findings highlighted the distinct nature of services provided by Accentia, Eclerx, Mold-Tek, and TSR. Consequently, the Court found no substantial question of law and declined to intervene, directing parties to proceed based on the digitally signed order.</description>
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