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Income Tax - Highlights / Catch Notes

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Transfer pricing adjustments - since the international ...


Transfer Pricing Adjustments: International Transaction Excludes Financing; Interest Income and Expenditure Not Operating Items.

June 24, 2014

Case Laws     Income Tax     AT

Transfer pricing adjustments - since the international transaction under consideration is not that of financing, naturally, interest income and interest expenditure cannot be construed as the items of operating nature - AT

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