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    <description>The Tribunal partially allowed the appeal, directing the exclusion of certain companies from the comparables and the deletion of the adjustment on outstanding receivables. The decision provided partial relief to the assessee, with the final order issued on 27/11/2020. The Tribunal focused on transfer pricing and comparability issues, addressing concerns related to international transactions and arm&#039;s length principle while not extensively discussing penalty proceedings or interest charges.</description>
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