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    <title>2023 (1) TMI 17 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the transfer pricing adjustment as the income from the corporate guarantee commission is taxable only in Germany under the India-Germany DTAA. The appellant&#039;s total income assessment was adjusted in favor of the appellant, leading to the deletion of the transfer pricing adjustment.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the transfer pricing adjustment as the income from the corporate guarantee commission is taxable only in Germany under the India-Germany DTAA. The appellant&#039;s total income assessment was adjusted in favor of the appellant, leading to the deletion of the transfer pricing adjustment.</description>
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