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2019 (2) TMI 423 - SCH - Income TaxTransfer Pricing Adjustment - interest on loan to Sun Pharma Global Inc (AE) at London Inter Bank Offer Rate (LIBOR) Plus 2% Rate - Addition u/s 14A - Disallowance of provision for leave encashment u/s. 43B - Revenue appeal SLP dismissed on the ground of delay.
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