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    <description>The Court allowed the review petition challenging errors in the final judgment under Section 260A of the Income Tax Act. It found merit in the appellant&#039;s contentions regarding the exclusion of comparables for ALP determinations, incorrect categorization of services, treatment of interest on delayed receivables, and disagreement with a previous decision. The Court emphasized the importance of addressing errors on record for a just resolution, leading to the decision to allow the review petition and recall the judgment.</description>
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      <description>The Court allowed the review petition challenging errors in the final judgment under Section 260A of the Income Tax Act. It found merit in the appellant&#039;s contentions regarding the exclusion of comparables for ALP determinations, incorrect categorization of services, treatment of interest on delayed receivables, and disagreement with a previous decision. The Court emphasized the importance of addressing errors on record for a just resolution, leading to the decision to allow the review petition and recall the judgment.</description>
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