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    <title>2023 (8) TMI 869 - ITAT BANGALORE</title>
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    <description>A Mutual Agreement Procedure resolution covering the transfer pricing issues led the assessee to withdraw all grounds of appeal, and the Tribunal dismissed the assessee&#039;s appeal as withdrawn. The same MAP settlement also covered the transfer pricing adjustment challenged by the Revenue, so the departmental appeal was held infructuous and dismissed on that basis. The document reflects that both sides&#039; appeals on the TP dispute ceased to survive once the competent authorities reached the international settlement.</description>
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      <description>A Mutual Agreement Procedure resolution covering the transfer pricing issues led the assessee to withdraw all grounds of appeal, and the Tribunal dismissed the assessee&#039;s appeal as withdrawn. The same MAP settlement also covered the transfer pricing adjustment challenged by the Revenue, so the departmental appeal was held infructuous and dismissed on that basis. The document reflects that both sides&#039; appeals on the TP dispute ceased to survive once the competent authorities reached the international settlement.</description>
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