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    <description>The Tribunal partly allowed the appeal, directing the exclusion of certain comparables for Transfer Pricing adjustment, granting the benefit of the tolerance range, and excluding the Transfer Pricing adjustment from the book profits under section 115JB.</description>
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      <description>The Tribunal partly allowed the appeal, directing the exclusion of certain comparables for Transfer Pricing adjustment, granting the benefit of the tolerance range, and excluding the Transfer Pricing adjustment from the book profits under section 115JB.</description>
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