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    <description>The Tribunal partly allowed the appeal filed by the assessee. It remitted the issue of deduction under section 35D back to the AO for fresh adjudication, allowed the appeal on the disallowance under section 40(a)(ia) regarding subscription fees, and deleted the addition on account of transfer price adjustment made by the AO.</description>
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      <description>The Tribunal partly allowed the appeal filed by the assessee. It remitted the issue of deduction under section 35D back to the AO for fresh adjudication, allowed the appeal on the disallowance under section 40(a)(ia) regarding subscription fees, and deleted the addition on account of transfer price adjustment made by the AO.</description>
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