TP upward adjustment on account of interest free loan to AE - ...

Income Tax

July 22, 2023

TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer is negligible. - No adjustment under transfer pricing provisions is required for the interest-free loans and advances to associated enterprises. - The assessee's appeal is allowed. - AT

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TP upward adjustment on account of interest free loan to AE - ...

Income Tax

July 22, 2023

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