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    <description>The appeal was partly allowed by the Tribunal. The TP order and the consequential assessment order were quashed due to being barred by limitation. Adjustments to the ALP and disallowances made by the AO/TPO were deleted. The Tribunal directed the AO to grant credit for TDS and rectify issues related to interest under Sections 234A and 234B. The disallowance of employees&#039; contributions to PF and ESIC was set aside.</description>
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