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    <description>The Tribunal partially allowed the appeal challenging the adjustment of Rs. 3.06 lakhs in international transactions with Associated Enterprises. The decision directed further verification by the Assessing Officer regarding the inclusion of expenses for markup purposes, remanding the issue for detailed examination and necessary orders. The judgment emphasized the significance of substantiating claims with documentary evidence and complying with legal provisions in disputes concerning international transactions and determination of Arm&#039;s Length Price.</description>
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