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    <description>The appeal was partly allowed by the Tribunal in a transfer pricing case involving the computation of the Arm&#039;s Length Price (ALP) for international transactions. The Tribunal directed the exclusion of certain companies from the list of comparables, remanded issues for fresh consideration, and instructed adjustments in the computation of the section 10A deduction. The Tribunal stressed the importance of accurate comparability analysis and adherence to established filters and thresholds in transfer pricing assessments.</description>
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