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    <description>The Bombay HC dealt with reframed substantial questions of law on transfer pricing computation, including working capital adjustment, higher import cost adjustment, deduction of 5% in calculating the arithmetic mean, and whether any transfer pricing adjustment must be confined to sales linked to imports from associated enterprises. The appeal was admitted on these issues, which frame the scope of the pricing analysis and the permissible extent of adjustment under the transfer pricing method applied.</description>
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