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    <description>The Appellate Tribunal upheld the order of the Commissioner of Income Tax (Appeals), dismissing the appeal and confirming the validity of the order. The Tribunal upheld the application of the Resale Price Method for determining the arm&#039;s length price and the inclusion of expatriate costs in computing the Profit Level Indicator. Issues regarding the violation of natural justice principles and the initiation of penalty proceedings were also dismissed.</description>
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      <description>The Appellate Tribunal upheld the order of the Commissioner of Income Tax (Appeals), dismissing the appeal and confirming the validity of the order. The Tribunal upheld the application of the Resale Price Method for determining the arm&#039;s length price and the inclusion of expatriate costs in computing the Profit Level Indicator. Issues regarding the violation of natural justice principles and the initiation of penalty proceedings were also dismissed.</description>
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