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    <description>The Tribunal partly allowed the appeal by restoring the issue of transfer pricing adjustment for receivables with delays exceeding 90 days to the Assessing Officer/Transfer Pricing Officer. Other grounds raised by the assessee were dismissed as they were not argued. The decision was pronounced on 17.10.2019.</description>
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      <description>The Tribunal partly allowed the appeal by restoring the issue of transfer pricing adjustment for receivables with delays exceeding 90 days to the Assessing Officer/Transfer Pricing Officer. Other grounds raised by the assessee were dismissed as they were not argued. The decision was pronounced on 17.10.2019.</description>
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