Case Law Details
Case Name : Shinhan Bank Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Shinhan Bank Vs DCIT (ITAT Mumbai)
ITAT Mumbai held that London Inter-Bank Offered Rate (LIBOR) cannot always be the rate at which intra-bank transactions must take place.
Facts- Assessee alleges that the Dispute Resolution Panel (DRP) has erred in upholding the action of the learned Deputy Commissioner of Income-tax (Transfer Pricing) (‘TPO’) in computing the arm’s length price of interest paid on foreign currency borrowings by the Appellant from its associated ente
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