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    <description>The tribunal allowed the appeal in part, remanding the transfer pricing issue for de-novo determination and deleting the addition of INR 18,00,000 under Section 68, while condoning the delay in filing the appeal.</description>
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      <description>The tribunal allowed the appeal in part, remanding the transfer pricing issue for de-novo determination and deleting the addition of INR 18,00,000 under Section 68, while condoning the delay in filing the appeal.</description>
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