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    <description>The appeal was partly allowed for statistical purposes, with the revenue&#039;s appeal dismissed. The Tribunal directed the Transfer Pricing Officer (TPO) to consider audited segmental profitability for benchmarking, allowed economic adjustments claimed by the assessee, permitted depreciation on goodwill, and upheld the deduction for capital expenditure on scientific research.</description>
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      <description>The appeal was partly allowed for statistical purposes, with the revenue&#039;s appeal dismissed. The Tribunal directed the Transfer Pricing Officer (TPO) to consider audited segmental profitability for benchmarking, allowed economic adjustments claimed by the assessee, permitted depreciation on goodwill, and upheld the deduction for capital expenditure on scientific research.</description>
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