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    <description>The Tribunal dismissed Revenue&#039;s appeal, upholding the Original Authority&#039;s decision that the transaction between M/s. Dynamic Electronics Ltd. and buyers was at arms length. The judgment emphasized the legal separation of entities and the lack of mutual interest between the companies. The Tribunal found no influence on pricing to reject transaction value, supporting the Original Authority&#039;s findings.</description>
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      <description>The Tribunal dismissed Revenue&#039;s appeal, upholding the Original Authority&#039;s decision that the transaction between M/s. Dynamic Electronics Ltd. and buyers was at arms length. The judgment emphasized the legal separation of entities and the lack of mutual interest between the companies. The Tribunal found no influence on pricing to reject transaction value, supporting the Original Authority&#039;s findings.</description>
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