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    <title>2023 (3) TMI 455 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal of the assessee, granting relief on transfer pricing adjustments for technical know-how fees and the imputation of mark-up on recovery of expenses, following precedents set in the assessee&#039;s case for A.Y. 2013-14. The ground on transactions with JV entities was dismissed as not pressed, and no conclusive decision was provided on the initiation of penalty proceedings under Section 270(A) of the I.T. Act, 1961.</description>
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