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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to recompute the arms-length price and other adjustments following precedents like the Hewlett Packard case. Emphasizing a reasoned and consistent approach in transfer pricing analysis and deduction computation under section 10A, the Tribunal highlighted errors by the TPO and AO in various aspects of the case, ultimately requiring a reevaluation of the total income and related tax implications.</description>
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