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Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

TP Adjustment - addition on account of notional interest on ...

Income Tax

November 11, 2020

TP Adjustment - addition on account of notional interest on export receivables - When the assessee is adopting the uniform policy for none charging interest on export receivable from AE and none AE and moreover the transaction with regard to sale of cut and polished diamonds has been accepted by the TPO at ALP, no notional interest was warranted. - AT

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