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    <description>The Tribunal partly allowed the appeal, remitting the matter back to the Transfer Pricing Officer for verification of prices and comparables, upheld disallowance of miscellaneous expenditure, and deemed penalty proceedings as consequential without adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, remitting the matter back to the Transfer Pricing Officer for verification of prices and comparables, upheld disallowance of miscellaneous expenditure, and deemed penalty proceedings as consequential without adjudication.</description>
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