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    <description>The Tribunal set aside the CIT(A)&#039;s orders for three assessment years and remitted the matters to the AO/TPO for fresh determination of the arm&#039;s length price (ALP) of international transactions, primarily under the Comparable Uncontrolled Price (CUP) method. The Tribunal emphasized the importance of proper comparable instances and permitted the consideration of other appropriate methods if required. Appeals were allowed for statistical purposes.</description>
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