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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the impugned order that found no evidence of tainted transactions due to relationships between parties. It emphasized the need for a legal basis to establish interconnected relationships for valuation purposes and highlighted the importance of considering commercial factors in determining the value of transactions. The Tribunal referenced legal precedents to support the argument that normal commercial transactions should not be rejected solely based on interconnection between parties.</description>
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