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    <description>The Tribunal allowed the appeal partly for statistical purposes, setting aside the AO&#039;s order regarding the Arm&#039;s Length Price (ALP) adjustment on royalty and remitting the matter back for fresh consideration. The ground related to the credit for the opening stock was dismissed as not pressed, and the ground concerning the levy of interest was deemed consequential.</description>
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      <description>The Tribunal allowed the appeal partly for statistical purposes, setting aside the AO&#039;s order regarding the Arm&#039;s Length Price (ALP) adjustment on royalty and remitting the matter back for fresh consideration. The ground related to the credit for the opening stock was dismissed as not pressed, and the ground concerning the levy of interest was deemed consequential.</description>
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