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    <description>The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer to re-compute the Arm&#039;s Length Price by excluding certain companies and considering only the software development segment margin of Megasoft Ltd. Additionally, the Tribunal instructed the Assessing Officer to exclude travel and communication expenses from export turnover, set-off brought forward business loss, and unabsorbed depreciation in line with legal principles.</description>
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