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    <description>The appeal was partly allowed, with certain grounds dismissed, withdrawn, or remitted back to the Assessing Officer for further verification and determination. The Tribunal found errors in the assessment and reference to the Transfer Pricing Officer, determination of arm&#039;s length price, and non-allowance of appropriate adjustments to comparable companies. The appellant&#039;s contentions regarding disallowance under a specific section in a previous assessment year were accepted, and issues related to short grant of credit in respect of advance tax and TDS were remitted for verification. The Tribunal did not adjudicate on the interest under section 234B or the penalty proceedings initiated by the AO.</description>
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