Double Taxation Bar Invoked to Delete Interest TP Adjustment: ITAT Delhi

Noida Towers Private Limited Vs Assessment Unit (ITAT Delhi)

No Double Disallowance of Interest & Late Form 10-IC Not Fatal: ITAT Delhi Grants TP Relief and Concessional Tax Rate

The Delhi ITAT partly allowed the assessee’s appeal, holding that once the entire interest paid on non-convertible debentures (NCDs) to the Associated Enterprise had already been suo motu disallowed under Section 94B and added back in the computation, any further transfer pricing ad

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