TP Adjustment - Arms length price adjustment on account of ...

Income Tax

December 30, 2020

TP Adjustment - Arms length price adjustment on account of interest on external commercial borrowings - the rate of interest has been accepted by the Assessing Officer for the years 2002-03 to Assessment Year 2008-09 except the Assessment Year 2006-07. Therefore, the tribunal has rightly held that the revenue cannot be allowed to make a departure in case of rate of interest for Assessment Year 2006-07. - HC

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TP Adjustment - Arms length price adjustment on account of ...

Income Tax

December 30, 2020

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