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    <description>The appeal was partly allowed. The Tribunal directed the Assessing Officer and Transfer Pricing Officer to follow the Advance Pricing Agreement approach for the transfer pricing adjustment, remitted the issue of depreciation on goodwill for further verification, directed the deletion of the disallowance of mark-to-market foreign exchange loss, and allowed the AO to verify and potentially allow the subscription charges claim under section 80G if applicable.</description>
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