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    <description>The Tribunal dismissed the appeal, affirming that the return filed by the non-resident Indian company after the due date was invalid for claiming carry forward losses. The Tribunal ruled that the late filing did not qualify for extended deadlines under transfer pricing provisions, leading to the denial of the Assessee&#039;s claim for carry forward losses.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the return filed by the non-resident Indian company after the due date was invalid for claiming carry forward losses. The Tribunal ruled that the late filing did not qualify for extended deadlines under transfer pricing provisions, leading to the denial of the Assessee&#039;s claim for carry forward losses.</description>
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