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    <description>The appeal was partly allowed with the Tribunal remitting the issues related to transfer pricing adjustment back to the Assessing Officer (AO)/Transfer Pricing Officer (TPO) for fresh examination. The Tribunal allowed the appellant&#039;s claim regarding the deduction under Section 10A but dismissed the grounds related to jurisdictional error, charging of interest, and initiation of penalty proceedings.</description>
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      <description>The appeal was partly allowed with the Tribunal remitting the issues related to transfer pricing adjustment back to the Assessing Officer (AO)/Transfer Pricing Officer (TPO) for fresh examination. The Tribunal allowed the appellant&#039;s claim regarding the deduction under Section 10A but dismissed the grounds related to jurisdictional error, charging of interest, and initiation of penalty proceedings.</description>
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