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    <description>The Tribunal partly allowed the appeal, directing a fresh consideration of certain disallowed expenses related to community development, giveaways, and contributions to a school. Regarding transfer pricing issues, the Tribunal criticized the TPO&#039;s methods and disallowed various amounts for technical know-how fees, sub-license agreement, procurement and consultancy fees, and reimbursement of expenses. The Tribunal emphasized the need for a proper analysis and directed a re-examination. An additional ground on depreciation of goodwill was rejected as it pertained to a different assessment year.</description>
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