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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Determining arm’s length price adjustment - part of loan was ...


Court Rules No Transfer Pricing Adjustment Needed for Loan Converted to Equity from Conversion Date.

June 11, 2015

Case Laws     Income Tax     AT

Determining arm’s length price adjustment - part of loan was subsequently converted into equity. To the extent of loan converted into equity, no transfer pricing adjustment is required with effect to the date of such conversion - AT

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