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    <description>The Tribunal allowed the appeals filed by the assessee for A.Y. 2011-12, 2012-13, and 2013-14. It directed the deletion of transfer pricing adjustments on account of excessive AMP expenditure and notional interest on receivables. Additionally, the Tribunal allowed the deduction under Section 10A and provided consequential relief regarding the charging of interest under Sections 234A, 234B, and 234C.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee for A.Y. 2011-12, 2012-13, and 2013-14. It directed the deletion of transfer pricing adjustments on account of excessive AMP expenditure and notional interest on receivables. Additionally, the Tribunal allowed the deduction under Section 10A and provided consequential relief regarding the charging of interest under Sections 234A, 234B, and 234C.</description>
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