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    <description>The Tribunal ruled in favor of the assessee, deleting the AMP adjustments, disallowance of price support, disallowance of sponsorship fees, and addition on account of IPA subsidy. The Tribunal directed the AO to recompute interest under sections 234A and 234B, allow credit of taxes paid by amalgamated entities, and dismiss penalty proceedings and other grounds as consequential or not pressed.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the AMP adjustments, disallowance of price support, disallowance of sponsorship fees, and addition on account of IPA subsidy. The Tribunal directed the AO to recompute interest under sections 234A and 234B, allow credit of taxes paid by amalgamated entities, and dismiss penalty proceedings and other grounds as consequential or not pressed.</description>
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