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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

TP adjustment - disallowance of interest - characterizing the ...

Income Tax

April 24, 2019

TP adjustment - disallowance of interest - characterizing the share application money to associate enterprises as interest free advance - onus is upon the AO to prove that it is an international transaction of capital financing - Such a presumption cannot change the character of transaction

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