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    <description>The Tribunal partly allowed the appeal, deleting the transfer pricing adjustment of Rs. 1,55,35,432 and the disallowance of bad debts/business loss of Rs. 28,76,102. The issue concerning the validity of the assessment order against a non-existent entity was treated as dismissed, and the ground related to the non-granting of credit for taxes deducted at source was not pursued.</description>
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