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    <description>The Tribunal partially allowed the appeal, deleting the Transfer Pricing adjustment of Rs. 1,68,78,811 and the deemed dividend additions of Rs. 43,00,000 and Rs. 12,99,655, but upheld the deemed dividend addition of Rs. 1,48,37,352 under Section 2(22)(e).</description>
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      <description>The Tribunal partially allowed the appeal, deleting the Transfer Pricing adjustment of Rs. 1,68,78,811 and the deemed dividend additions of Rs. 43,00,000 and Rs. 12,99,655, but upheld the deemed dividend addition of Rs. 1,48,37,352 under Section 2(22)(e).</description>
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