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    <description>The Tribunal directed the Transfer Pricing Officer to recompute the Arm&#039;s Length Price by excluding 12 companies deemed not comparable. Additionally, the Tribunal instructed the Assessing Officer to adjust the computation of the deduction under section 10A by excluding specific expenses from export turnover and total turnover. The Assessee&#039;s appeal was partly allowed, ensuring a fair assessment in line with judicial precedents.</description>
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