TP adjustment on account of interest paid by the assessee on ...

Transfer Pricing Adjustment Deleted: Chapter X Inapplicable as Interest Not Claimed as Expenditure, Deemed Revenue Neutral.

August 20, 2022

Case Laws Income Tax AT

TP adjustment on account of interest paid by the assessee on behalf of the associated enterprise - the payment of interest by the assessee, on behalf of the associated enterprise, which has not been claimed as expenditure, is revenue neutral and provisions of Chapter X of the Act are not applicable in such a situation. - TP adjustement directed to be deleted - AT

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TP adjustment on account of interest paid by the assessee on ...

Transfer Pricing Adjustment Deleted: Chapter X Inapplicable as Interest Not Claimed as Expenditure, Deemed Revenue Neutral.

August 20, 2022

Case Laws Income Tax AT

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