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    <description>The appeals for assessment years 2011-12 and 2012-13 were partly allowed for statistical purposes. Several issues, including transfer pricing adjustments, corporate tax disallowances, interest on outstanding receivables, prior period expenses, foreign tax credit, and penalty proceedings, were remitted back to the AO/TPO for reconsideration. The Tribunal emphasized the importance of proper verification and application of legal principles in line with its directions.</description>
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