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    <description>The Tribunal rejected the preliminary objection regarding the invocation of transfer pricing provisions for a tax-exempt unit under section 10A. The decision emphasized the necessity of following binding judicial precedents and upheld the application of transfer pricing provisions to tax-exempt incomes. The matter was scheduled for further hearing on its merits, highlighting the tribunal&#039;s limited jurisdiction in challenging statutory provisions&#039; constitutionality.</description>
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      <description>The Tribunal rejected the preliminary objection regarding the invocation of transfer pricing provisions for a tax-exempt unit under section 10A. The decision emphasized the necessity of following binding judicial precedents and upheld the application of transfer pricing provisions to tax-exempt incomes. The matter was scheduled for further hearing on its merits, highlighting the tribunal&#039;s limited jurisdiction in challenging statutory provisions&#039; constitutionality.</description>
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