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    <description>The Tribunal partly allowed the appeal, deleting the Transfer Pricing (TP) adjustment under the Advertisement, Marketing, and Promotion (AMP) segment. It directed the exclusion of certain comparables from the Business Support Services (BSS) segment and remanded the issue of another comparable for fresh examination. The Tribunal did not address the levy of interest under sections 234B and 234C specifically.</description>
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      <description>The Tribunal partly allowed the appeal, deleting the Transfer Pricing (TP) adjustment under the Advertisement, Marketing, and Promotion (AMP) segment. It directed the exclusion of certain comparables from the Business Support Services (BSS) segment and remanded the issue of another comparable for fresh examination. The Tribunal did not address the levy of interest under sections 234B and 234C specifically.</description>
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