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    <description>The Tribunal set aside the assessment order and remanded the case back to the Assessing Officer for fresh adjudication due to issues related to natural justice and method selection. The appellant&#039;s arguments regarding the arm&#039;s length price method and selection of comparables were considered, leading to a direction for re-examination by the Assessing Officer/TPO. The Tribunal emphasized the need for a comprehensive review of transfer pricing issues and provided the appellant with a fair hearing opportunity for reconsideration in line with legal principles and precedents.</description>
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