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    <description>The appeal was partly allowed, with the tribunal remanding several transfer pricing adjustment issues to the Transfer Pricing Officer/Assessing Officer for fresh consideration and adjudication. The tribunal upheld the assessee&#039;s position on setting off losses of different units before allowing deductions under Section 10A, following the precedent established by the Supreme Court in a similar case.</description>
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      <description>The appeal was partly allowed, with the tribunal remanding several transfer pricing adjustment issues to the Transfer Pricing Officer/Assessing Officer for fresh consideration and adjudication. The tribunal upheld the assessee&#039;s position on setting off losses of different units before allowing deductions under Section 10A, following the precedent established by the Supreme Court in a similar case.</description>
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