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    <description>The Tribunal dismissed the revenue&#039;s appeal and partly allowed the assessee&#039;s appeal. It directed the AO/TPO to recompute the arm&#039;s length price (ALP) using the Resale Price Method (RPM) for the resale of imported goods and to exclude certain expenses from the computation of AMP expenses. The Tribunal upheld the CIT(A)&#039;s decisions on the disallowance of advertising and publicity expenses, impairment of stock, excess claim of depreciation, management fee, and training expenses.</description>
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