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    <description>The appeal was allowed in favor of the assessee by the Tribunal. The Tribunal reversed the orders of the First Appellate Authority on all contested grounds, including disallowance under Section 14A of the Income Tax Act, transfer pricing adjustments regarding interest received from Associate Enterprises, and transfer pricing adjustments regarding guarantee commission. Penalty issues under Section 271(1)(c) and the general nature of Ground No. 6 were not addressed in the decision.</description>
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      <description>The appeal was allowed in favor of the assessee by the Tribunal. The Tribunal reversed the orders of the First Appellate Authority on all contested grounds, including disallowance under Section 14A of the Income Tax Act, transfer pricing adjustments regarding interest received from Associate Enterprises, and transfer pricing adjustments regarding guarantee commission. Penalty issues under Section 271(1)(c) and the general nature of Ground No. 6 were not addressed in the decision.</description>
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