Friday, 7 November 2014

Interest on loan provided to AE without any security benchmarked at LIBOR plus rate for TP adjustmen

IT/ILT: Transaction of loan given by Indian company to its AE is an international transaction and subjected to ALP as per transfer pricing provisions, thus loan advanced by assessee without any security or guarantee it had to be benchmarked by taking Arm's Length interest rate as LIBOR plus


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