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    <description>The appeal challenging the common order by the Income Tax Appellate Tribunal for Assessment Years 2004-05 to 2008-09, with a focus on the Assessment Year 2008-09, resulted in the Commissioner of Income Tax (Appeals) and the Tribunal upholding the assessee&#039;s position. The disallowance of overhead expenses by the Transfer Pricing Officer was found unjustified due to lack of evidence and inadequate benchmarking, leading to no substantial question of law for consideration. The academic nature of one question was deemed irrelevant in light of the overall findings and decisions.</description>
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