2019 (3) TMI 1603

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..... nces of the case and in law, the Tribunal was right in holding that the transaction of subscription of shares comes within the ambit of international transaction and, if there is a delay in issuing the shares, arm's length price is required to be computed for determining whether interest would have been charged to such an unrelated transaction? - Income Tax Appeal No. 1583 Of 2016 - - - Dat .....

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