TMI BlogTransfer pricing adjustment – Unutilized share application money beyond 60 days treated as loan – it was...Transfer pricing adjustment – Unutilized share application money beyond 60 days treated as loan – it was unreasonable and inappropriate to treat the transaction as partly in the nature of interest free loan to the AE - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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