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    <description>The Tribunal ruled in favor of the assessee, deleting significant disallowances and adjustments made by the AO and TPO. The decisions were based on past judicial precedents and interpretations of legal provisions, resulting in the removal of adjustments related to transfer pricing, expenses, tax deductions, capital expenditures, scientific research expenses, depreciation, partner&#039;s remuneration, and book profit computation.</description>
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