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    <description>The appeal by the revenue was allowed for statistical purposes, with directions for fresh adjudication on the issues of transfer pricing adjustment and the exclusion of export receipts of rough rejection diamonds. The Tribunal upheld the classification of interest income as &#039;Income from Other Sources&#039; and rejected the ground related to the netting of interest.</description>
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      <description>The appeal by the revenue was allowed for statistical purposes, with directions for fresh adjudication on the issues of transfer pricing adjustment and the exclusion of export receipts of rough rejection diamonds. The Tribunal upheld the classification of interest income as &#039;Income from Other Sources&#039; and rejected the ground related to the netting of interest.</description>
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