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    <description>The Tribunal allowed the appeal for statistical purposes, remanding transfer pricing issues back to the AO/TPO for fresh consideration and the corporate tax matter to the AO for a decision consistent with prior years&#039; rulings. The judgment underscored the importance of following established legal principles and ensuring transfer pricing adjustments are grounded in a comprehensive analysis of comparable transactions and the actual benefits received by the assessee.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding transfer pricing issues back to the AO/TPO for fresh consideration and the corporate tax matter to the AO for a decision consistent with prior years&#039; rulings. The judgment underscored the importance of following established legal principles and ensuring transfer pricing adjustments are grounded in a comprehensive analysis of comparable transactions and the actual benefits received by the assessee.</description>
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