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Transfer pricing adjustment - interest free advances granted by the assessee to its Indian AE - base erosion theory - Tribunal rejected the the contention of the assessee that, in principle, no armís length price adjustments can be made in respect of the interest free advances granted by the assessee to its Indian AE, i.e. Datex Ohmeda India Pvt Ltd. - Tri

Income Tax - Transfer pricing adjustment - interest free advances granted by the assessee to its Indian AE - base erosio .....

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