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    <description>The appeal was partly allowed by the Tribunal. Directions were given for fresh consideration on certain issues, including transfer pricing adjustments, computation of Arm&#039;s Length Price, interest on outstanding receivables, and inclusion/exclusion of comparables in the analysis. The disallowance under Section 14A of the Income Tax Act was deleted as no exempt income was earned. The Tribunal stressed compliance with Dispute Resolution Panel directions and accurate verification of reimbursements and comparables in transfer pricing analysis.</description>
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