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    <description>The Tribunal set aside the transfer pricing adjustments in the international transactions of &#039;Rendering of marketing support services&#039; and &#039;Technical support services&#039;. The matter was remitted to the Assessing Officer/Transfer Pricing Officer for a fresh determination of the arm&#039;s length price, considering the exclusions and inclusions directed by the Tribunal. The assessee was granted a reasonable opportunity to be heard in the new proceedings, and both appeals were allowed for statistical purposes.</description>
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