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    <description>The Tribunal ruled in favor of the assessee on all issues: disallowance of payments to John Deere India Pvt. Ltd., expenditure on software maintenance, treatment of sales tax subsidy, and recomputing transfer prices of international transactions. The Tribunal allowed the grounds in favor of the assessee, citing consistency in previous decisions and lack of justification for rejecting the Transactional Net Margin Method.</description>
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