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    <description>The Tribunal restored the AMP expenses transfer pricing case to the Assessing Officer for quantification, following a previous Special Bench decision. The matter was referred back for assessment considering legal issues from the LG Electronics India case, allowing the appeal for statistical purposes. The decision focused on method selection, comparables, and legal interpretations under the Income Tax Act, emphasizing a thorough reconsideration in line with legal precedents.</description>
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