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    <title>2019 (6) TMI 346 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee on various issues, including the transfer pricing adjustment of guarantee commission, notional interest on loans to associate enterprises and investments in subsidiaries, and disallowance under section 14A. The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was allowed.</description>
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      <description>The Tribunal ruled in favor of the assessee on various issues, including the transfer pricing adjustment of guarantee commission, notional interest on loans to associate enterprises and investments in subsidiaries, and disallowance under section 14A. The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was allowed.</description>
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