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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions related to intra-group services and exclude reimbursement payments from operating costs. The Tribunal dismissed the Revenue&#039;s appeals on these grounds, emphasizing adherence to judicial precedents and the proper scope of the TPO&#039;s authority in transfer pricing matters. The issue of reimbursement payments was remanded to the A.O./TPO for further verification.</description>
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