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    <description>The Tribunal partially allowed the appeal for Assessment Year 2012-13, withdrawing certain Transfer Pricing issues based on Mutual Agreement Procedure (MAP) resolution. The Tribunal addressed the employees&#039; contribution to PF issue, remanding it for further examination by the Assessing Officer in compliance with relevant legal precedents. The decision emphasized the importance of statutory compliance, jurisdictional clarity, and adherence to legal principles in tax assessments.</description>
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