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    <title>2023 (1) TMI 89 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in part, directing the deletion of both the transfer pricing adjustment regarding notional interest on export receivables and the disallowance of proportionate interest expenditure under Section 36(1)(iii) of the Income Tax Act. The decision was pronounced on 14.12.2022.</description>
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