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    <description>The Tribunal set aside the issue of the validity of the assessment order due to alleged non-service of notice under Section 143(2) to the Assessing Officer for reassessment. Other issues raised by the assessee, including adjustments in arm&#039;s length price of international transactions, rejection of transfer pricing documentation, and errors in selecting comparable companies, were deferred pending resolution of the primary legal issue. The appeal of the assessee was allowed for statistical purposes.</description>
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