TP Adjustment - interest free loan given to its associated ...

Interest-Free Loan Transfer Pricing Adjustment Overturned Due to Misapplication of Penal Interest Clause Comparisons.

January 21, 2020

Case Laws Income Tax AT

TP Adjustment - interest free loan given to its associated enterprise (AE) - Lower authorities have erred in going by the penal interest stipulation in the loan agreement to the corresponding interest benchmark in the overseas market. - Addition deleted.

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TP Adjustment - interest free loan given to its associated ...

Interest-Free Loan Transfer Pricing Adjustment Overturned Due to Misapplication of Penal Interest Clause Comparisons.

January 21, 2020

Case Laws Income Tax AT

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