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    <description>The court dismissed the Petition challenging the orders of the Transfer Pricing Officer and the references made by the tax authorities, stating that no interference under Article 226 of the Constitution was warranted. The court found that the petitioner had participated in the proceedings and had avenues for redress through appellate remedies. Additionally, the court upheld the validity of the Central Board of Direct Taxes instructions.</description>
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      <description>The court dismissed the Petition challenging the orders of the Transfer Pricing Officer and the references made by the tax authorities, stating that no interference under Article 226 of the Constitution was warranted. The court found that the petitioner had participated in the proceedings and had avenues for redress through appellate remedies. Additionally, the court upheld the validity of the Central Board of Direct Taxes instructions.</description>
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