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    <description>The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer to re-compute the average margin of comparables after excluding certain companies and make necessary adjustments to international transactions. The decision emphasized accurate comparability analysis and adherence to appropriate filters for determining the Arm&#039;s Length Price, aiming for fair and consistent comparison. The Tribunal&#039;s directions addressed concerns raised by the assessee regarding the selection of comparables and margin computation.</description>
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