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    <description>The Tribunal partly allowed the appeal, restoring issues on intra-group services and reimbursement of expenses to the Transfer Pricing Officer for fresh adjudication. The appeal regarding adjustments for services to domestic Associated Enterprises was allowed, as transactions between domestic entities were not deemed international transactions. The Tribunal found errors in invoking deeming fiction and referred to relevant case law. Ground No.4, a general issue, required no adjudication. The delay in pronouncing the order was attributed to the COVID-19 pandemic lockdown.</description>
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