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    <description>The High Court modified the ITAT order regarding the adjustment of AMP expenses, remitting the matter back to ITAT for a fresh consideration. The Court emphasized the need to analyze the nature of AMP expenses and their relevance to the determination process, considering legal precedents like the LG Electronics case. By setting aside the original order, the Court ensured a comprehensive review, highlighting the importance of a fair and just determination based on specific circumstances. The decision exemplified a meticulous judicial approach, aiming for a reasoned and informed resolution in tax matters.</description>
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