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    <description>The appeal of the assessee was allowed for statistical purposes, directing the Transfer Pricing Officer (TPO) to reconsider the benchmarking analysis and the Assessing Officer (AO) to reassess the claim of depreciation on fixed assets. The Tribunal highlighted the importance of verifying and considering the appellant&#039;s submissions and evidence in reaching a decision.</description>
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      <description>The appeal of the assessee was allowed for statistical purposes, directing the Transfer Pricing Officer (TPO) to reconsider the benchmarking analysis and the Assessing Officer (AO) to reassess the claim of depreciation on fixed assets. The Tribunal highlighted the importance of verifying and considering the appellant&#039;s submissions and evidence in reaching a decision.</description>
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