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    <description>The Tribunal provided partial relief to the assessee by setting aside the AMP expenditure issue for fresh consideration, remanding the management service fee issue for verification, and directing the inclusion of valid comparables for royalty benchmarking. The disallowance under section 40(a)(i) was remanded for verification of the nature of the software supplied. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal provided partial relief to the assessee by setting aside the AMP expenditure issue for fresh consideration, remanding the management service fee issue for verification, and directing the inclusion of valid comparables for royalty benchmarking. The disallowance under section 40(a)(i) was remanded for verification of the nature of the software supplied. The appeal was allowed for statistical purposes.</description>
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