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    <description>The appeal was partly allowed by the Tribunal. The Tribunal directed the AO/TPO to re-determine the Arm&#039;s Length Price (ALP) of international transactions in the Ready to Serve Food (RTSF) segment using entity level data, include export incentives as operating revenue, restrict transfer pricing adjustments to international transactions, grant working capital adjustment, and allow the deduction of education cess. The Tribunal emphasized compliance with Dispute Resolution Panel (DRP) directions and provided the assessee with opportunities to substantiate its claims.</description>
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      <description>The appeal was partly allowed by the Tribunal. The Tribunal directed the AO/TPO to re-determine the Arm&#039;s Length Price (ALP) of international transactions in the Ready to Serve Food (RTSF) segment using entity level data, include export incentives as operating revenue, restrict transfer pricing adjustments to international transactions, grant working capital adjustment, and allow the deduction of education cess. The Tribunal emphasized compliance with Dispute Resolution Panel (DRP) directions and provided the assessee with opportunities to substantiate its claims.</description>
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