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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition of Rs. 1,05,50,000 on account of Transfer Pricing (TP) adjustments and to adopt the Resale Price Method (RPM) instead of the Transactional Net Margin Method (TNMM). The Tribunal dismissed the department&#039;s appeal, finding no merit in their arguments.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition of Rs. 1,05,50,000 on account of Transfer Pricing (TP) adjustments and to adopt the Resale Price Method (RPM) instead of the Transactional Net Margin Method (TNMM). The Tribunal dismissed the department&#039;s appeal, finding no merit in their arguments.</description>
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