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    <description>The Tribunal partially allowed the appeal concerning the arm&#039;s length price addition for international transactions, methodology for marketing expenses, use of multiple year data for comparables, and denial of the 5% benefit adjustment. Ground no. 2 was remanded for fresh adjudication by the AO/TPO in line with relevant legal precedents to ensure accurate benchmarking. The appellant&#039;s contentions were considered, and the decision reflects a commitment to fair assessment practices for international transactions.</description>
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      <description>The Tribunal partially allowed the appeal concerning the arm&#039;s length price addition for international transactions, methodology for marketing expenses, use of multiple year data for comparables, and denial of the 5% benefit adjustment. Ground no. 2 was remanded for fresh adjudication by the AO/TPO in line with relevant legal precedents to ensure accurate benchmarking. The appellant&#039;s contentions were considered, and the decision reflects a commitment to fair assessment practices for international transactions.</description>
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