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    <description>The court dismissed the writ petition challenging the order by the Transfer Pricing Officer under section 92CA(3) of the Income-tax Act, 1961, regarding the determination of the arm&#039;s length price for international transaction for &quot;representation services&quot;. The court noted that the petitioner had opportunities to raise objections and provide evidence during the Dispute Resolution Panel proceedings. The Dispute Resolution Panel was expected to consider the objections and evidence before issuing final orders, emphasizing the importance of engaging in the dispute resolution process to address the issues raised.</description>
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