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    <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decisions on re-computation of 10A deduction, write-off of rental deposits, exclusion of comparables in Transfer Pricing, and grant of Market Risk Adjustment. The Court found that these issues did not raise substantial questions of law, as they were factual determinations in line with established legal principles.</description>
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      <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decisions on re-computation of 10A deduction, write-off of rental deposits, exclusion of comparables in Transfer Pricing, and grant of Market Risk Adjustment. The Court found that these issues did not raise substantial questions of law, as they were factual determinations in line with established legal principles.</description>
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