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    <description>The Tribunal dismissed the duplicate appeal filed by the assessee and allowed the appeal for statistical purposes regarding transfer pricing adjustments on reimbursement of expenses. The Tribunal set aside the issue to the Transfer Pricing Officer/Assessing Officer for reconsideration in light of relevant agreements and the Special Bench decision, emphasizing the need for verification of all facts before making a decision.</description>
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      <description>The Tribunal dismissed the duplicate appeal filed by the assessee and allowed the appeal for statistical purposes regarding transfer pricing adjustments on reimbursement of expenses. The Tribunal set aside the issue to the Transfer Pricing Officer/Assessing Officer for reconsideration in light of relevant agreements and the Special Bench decision, emphasizing the need for verification of all facts before making a decision.</description>
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