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    <description>The Tribunal dismissed the appeal after finding the Transfer Pricing Officer&#039;s lack of detailed findings on certain payments, leading to the deletion of the addition. The Tribunal upheld the arms length price of royalty but disagreed on other payments. The Tribunal rejected a remand request, citing potential hardship to the assessee. The Tribunal&#039;s decision was influenced by the specific nature of payments and the lack of detailed findings, resulting in the dismissal of the appeal.</description>
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      <description>The Tribunal dismissed the appeal after finding the Transfer Pricing Officer&#039;s lack of detailed findings on certain payments, leading to the deletion of the addition. The Tribunal upheld the arms length price of royalty but disagreed on other payments. The Tribunal rejected a remand request, citing potential hardship to the assessee. The Tribunal&#039;s decision was influenced by the specific nature of payments and the lack of detailed findings, resulting in the dismissal of the appeal.</description>
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