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    <description>The Tribunal allowed the appeal by the assessee for statistical purposes, directing the exclusion and inclusion of specific comparables for benchmarking international transactions and remanding certain issues to the Transfer Pricing Officer/AO for de novo adjudication. The Tribunal also directed the AO to address the rectification applications filed by the assessee regarding the non-receipt of refund and short credit of TDS.</description>
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      <description>The Tribunal allowed the appeal by the assessee for statistical purposes, directing the exclusion and inclusion of specific comparables for benchmarking international transactions and remanding certain issues to the Transfer Pricing Officer/AO for de novo adjudication. The Tribunal also directed the AO to address the rectification applications filed by the assessee regarding the non-receipt of refund and short credit of TDS.</description>
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