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Interest-Free Loan Transfer Pricing Adjustment Overturned Due to Misapplication of Penal Interest Clause Comparisons.

TP Adjustment - interest free loan given to its associated enterprise (AE) - Lower authorities have erred in going by the penal interest stipulation in the loan agreement to the corresponding interest benchmark in the overseas market. - Addition deleted. .....

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F: Can late fees for delayed GSTR-1 filings still be demanded post-SCN du...

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