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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

TP Adjustment - interest free loan given to its associated ...

Case Laws     Income Tax

January 21, 2020

TP Adjustment - interest free loan given to its associated enterprise (AE) - Lower authorities have erred in going by the penal interest stipulation in the loan agreement to the corresponding interest benchmark in the overseas market. - Addition deleted.

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