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    <description>Tribunal recalled its earlier order dismissing a tax appeal, finding that certain grounds (10-22) relating to transfer pricing and corporate tax matters were not resolved under the Vivad Se Vishwas Act. The order directs reinstatement of the appeal for full hearing, highlighting procedural fairness and the need to adjudicate unresolved tax disputes through normal legal processes. The decision underscores the importance of proper transfer pricing methodology and statutory compliance.</description>
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