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2019 (11) TMI 1384 - HC - Income TaxTP Adjustment - loans given by the Appellant to Piramal Glass (UK) Ltd. - Tribunal was justified in holding the arm’s length price of interest free loan to M/s. Piramal Glass (UK) Ltd. ought to be computed at the rate of LIBOR + certain markup - Whether corporate guarantee given by the Appellant in respect of loans taken by the Appellant in respect of loans taken by the subsidiary company is an international transaction under section 92B? - HELD THAT:- Admit substantial Questions of law at Question Nos.6, 8 & 9, herein above.
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