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    <description>The appeal was partly allowed by the Tribunal. The transfer pricing adjustment related to interest paid on behalf of the associated enterprise was deleted, and the guarantee commission rate was adjusted to 0.5%. Other grounds were either not pressed or deemed unnecessary for separate adjudication.</description>
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      <description>The appeal was partly allowed by the Tribunal. The transfer pricing adjustment related to interest paid on behalf of the associated enterprise was deleted, and the guarantee commission rate was adjusted to 0.5%. Other grounds were either not pressed or deemed unnecessary for separate adjudication.</description>
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