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Income Tax - Highlights / Catch Notes

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Transfer Pricing (T.P) adjustments - notional interest on ...

Income Tax

March 11, 2017

Transfer Pricing (T.P) adjustments - notional interest on receivables from Associated Enterprises (A.E) - the credit period extend by the assessee to its AE is very longer period, sometime it is more than one year the contention of assessee that there can be no separate transfer pricing adjustments towards notional interest on outstanding receivables rejected - AT

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