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    <description>The Tribunal granted the stay petition for the outstanding demand for the assessment year 2009-10, subject to conditions, in a transfer pricing dispute involving the selection of the tested party for determining the Arm&#039;s Length Price of international transactions with the associated enterprise. The Tribunal considered the issue debatable, referencing prior decisions favoring the assessee&#039;s position and directing the use of GMDAT as the tested party. The stay was contingent upon a partial payment and document submission, with an expedited appeal hearing scheduled alongside similar cases.</description>
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