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    <description>The appeal was partly allowed as the Tribunal directed the exclusion of certain companies from the comparables for transfer pricing adjustment. The grounds related to denial of claim under Section 10A, interest under sections 234D and 244A, and penalty proceedings under section 271(1)(c) were either dismissed as not pressed, noted as consequential, or deemed premature for adjudication.</description>
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      <description>The appeal was partly allowed as the Tribunal directed the exclusion of certain companies from the comparables for transfer pricing adjustment. The grounds related to denial of claim under Section 10A, interest under sections 234D and 244A, and penalty proceedings under section 271(1)(c) were either dismissed as not pressed, noted as consequential, or deemed premature for adjudication.</description>
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