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    <description>The Tribunal partly allowed the appeal, providing relief on the provision for warranty claims and remanding the welfare expenditure issue for further verification. Other grounds related to transfer pricing, disallowance of expenses, and general grounds were either dismissed or not pressed by the assessee.</description>
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      <description>The Tribunal partly allowed the appeal, providing relief on the provision for warranty claims and remanding the welfare expenditure issue for further verification. Other grounds related to transfer pricing, disallowance of expenses, and general grounds were either dismissed or not pressed by the assessee.</description>
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