TP - where the lending of money was in foreign currency to its ...
Interbank Rate, Not Domestic Prime, Applies for Foreign Currency Loans to Associated Enterprises in Transfer Pricing Cases.
June 19, 2013
Case Laws Income Tax AT
TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - AT
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