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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions. The Tribunal emphasized adherence to precedents and international commercial principles in transfer pricing, reasonable application of disallowances under Section 14A, and adherence to statutory due dates for PF contributions. The Tribunal found no merit in the Revenue&#039;s grounds for appeal and ruled in favor of the assessee on all issues.</description>
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