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    <description>The appeal filed by the appellant was allowed for statistical purposes, with the Tribunal remanding the transfer pricing issues to the AO/TPO for fresh examination and directing the AO to verify the facts related to corporate tax adjustments. The Tribunal emphasized the importance of selecting the most appropriate comparable and method for determining the arm&#039;s length price in transfer pricing cases.</description>
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      <description>The appeal filed by the appellant was allowed for statistical purposes, with the Tribunal remanding the transfer pricing issues to the AO/TPO for fresh examination and directing the AO to verify the facts related to corporate tax adjustments. The Tribunal emphasized the importance of selecting the most appropriate comparable and method for determining the arm&#039;s length price in transfer pricing cases.</description>
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