Where the character of payment is towards share application ...

Case Laws Income Tax

December 12, 2014

Where the character of payment is towards share application money, thereby reflecting a capital investment, and the same not having been disputed by the TPO, such a transaction cannot be subject to an arm's length price adjustment under the plea of it being a transaction of lending or borrowing - AT

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Where the character of payment is towards share application ...

Case Laws Income Tax

December 12, 2014

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