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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

TP adjustments in relation to support services in relation to ...

Case Laws     Income Tax

January 13, 2020

TP adjustments in relation to support services in relation to External Commercial Borrowings (ECBs). - The said receipt of fee / commission income has been accepted to be at arm’s length. Hence, there is no question of further fee that is required for the assessee in respect of continuing ECBs. - No additions.

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