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2021 (6) TMI 1132 - ITAT BANGALORETP Adjustment - comparable selection - Application of on-site revenue filter - HELD THAT:- We found the submissions by Ld.AR to be true and accordingly direct Ld.AO to include R.S Software Ltd. ,Evoke Technologies Ltd., CG-Vak Software and Exports Ltd. to the final list of comparables.
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