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    <description>The Tribunal allowed the appeal, directing the deletion of arm&#039;s length price adjustments for the export of PCBs and payments for services. Emphasizing consistency and adherence to prescribed methods under section 92C, the Tribunal ruled in favor of the assessee, overturning the Transfer Pricing Officer&#039;s adjustments.</description>
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      <description>The Tribunal allowed the appeal, directing the deletion of arm&#039;s length price adjustments for the export of PCBs and payments for services. Emphasizing consistency and adherence to prescribed methods under section 92C, the Tribunal ruled in favor of the assessee, overturning the Transfer Pricing Officer&#039;s adjustments.</description>
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