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    <title>2020 (7) TMI 495 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, deleting the transfer pricing adjustment concerning notional interest for delays in realizing debts from Associated Enterprises. The Tribunal sided with the appellant, considering past decisions and the consistency in not charging interest from both Associated Enterprises and Non-Associated Enterprises for delayed realization of export proceeds. The appeal filed by the Revenue was dismissed, affirming the appellant&#039;s position on these issues.</description>
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      <title>2020 (7) TMI 495 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=396826</link>
      <description>The Tribunal partially allowed the appeal, deleting the transfer pricing adjustment concerning notional interest for delays in realizing debts from Associated Enterprises. The Tribunal sided with the appellant, considering past decisions and the consistency in not charging interest from both Associated Enterprises and Non-Associated Enterprises for delayed realization of export proceeds. The appeal filed by the Revenue was dismissed, affirming the appellant&#039;s position on these issues.</description>
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