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    <description>The Tribunal partially allowed the appeal for statistical purposes, providing relief to the assessee on the transfer pricing and employer&#039;s contribution issues. The correct Profit Level Indicator (PLI) of net margin/operating revenue was accepted over net margin/marketing cost, leading to a remand for reconsideration. The disallowance of employer&#039;s contributions was overturned based on timely payments, in line with an amendment to the Act. The Tribunal directed adjustments for interest levy, ensuring proper income computation in light of their decisions on prior issues.</description>
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