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    <description>The court condoned the delay in filing and re-filing the appeal, admitting it for determination of a substantial question of law regarding an international transaction for transfer pricing adjustment. The court questioned the ITAT&#039;s finding of an international transaction between the Assessee and its Associated Enterprise concerning AMP expenses, referencing Maruti Suzuki Ltd. v. CIT. The court allowed submission of additional documents and scheduled a hearing for further consideration.</description>
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