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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Transfer Pricing Adjustment on account of interest on loans ...

Case Laws     Income Tax

November 17, 2015

Transfer Pricing Adjustment on account of interest on loans advanced to Associate Enterprise - interest rate charged by the assessee on the loan given should be benchmarked with LIBOR +2% as Arm’s Length and, therefore, no adjustment is called for. - AT

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