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    <description>The Tribunal partly allowed the appeal, setting aside the orders on the issues of transfer pricing adjustments and depreciation, remitting them for fresh consideration. The Tribunal ruled in favor of the assessee on the transfer pricing adjustment for &#039;Payment of royalty for exports to AEs,&#039; rejecting the need for a fresh determination of arm&#039;s length price.</description>
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      <description>The Tribunal partly allowed the appeal, setting aside the orders on the issues of transfer pricing adjustments and depreciation, remitting them for fresh consideration. The Tribunal ruled in favor of the assessee on the transfer pricing adjustment for &#039;Payment of royalty for exports to AEs,&#039; rejecting the need for a fresh determination of arm&#039;s length price.</description>
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