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    <description>The Tribunal allowed the appeals filed by the Appellant for both assessment years 2012-13 and 2013-14 partly for statistical purposes. The Tribunal directed the deletion of certain disallowances and adjustments, following its previous decisions and based on the functional dissimilarity of comparables. The Tribunal also set aside the issue of intra-group services to the AO/TPO for proper determination of the arm&#039;s length price.</description>
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