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    <description>The Tribunal partly allowed the appeal, remitting the issues of transfer pricing adjustment on AMP expenses and determination of software expenses back to the respective authorities for fresh examination. The Tribunal emphasized the need for the assessee to provide complete details to substantiate the nature of expenses in both cases and granted the assessee an opportunity for a hearing in the fresh proceedings.</description>
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      <description>The Tribunal partly allowed the appeal, remitting the issues of transfer pricing adjustment on AMP expenses and determination of software expenses back to the respective authorities for fresh examination. The Tribunal emphasized the need for the assessee to provide complete details to substantiate the nature of expenses in both cases and granted the assessee an opportunity for a hearing in the fresh proceedings.</description>
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