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    <description>The Tribunal remanded the issue of Arm&#039;s Length Price (ALP) determination back to the Transfer Pricing Officer (TPO) for fresh consideration, directed the Assessing Officer to re-adjudicate the depreciation issue, and allowed the Employee Stock Option Plan (ESOP) expenses claim. The appeals of the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal remanded the issue of Arm&#039;s Length Price (ALP) determination back to the Transfer Pricing Officer (TPO) for fresh consideration, directed the Assessing Officer to re-adjudicate the depreciation issue, and allowed the Employee Stock Option Plan (ESOP) expenses claim. The appeals of the assessee were allowed for statistical purposes.</description>
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