Case Law Details
Case Name : 3F Industries Limited Vs ACIT (ITAT Visakhapatnam)
Appeal Number : ITA No. 70/Viz/2017
Date of Judgement/Order : 03/02/2023
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Visakhapatnam
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3F Industries Limited Vs ACIT (ITAT Visakhapatnam)
The ALP is to be determined on an international transaction ie., on the international loan and not for the domestic loan. Therefore, the comparable in respect of foreign currency loan in international market is LIBOR based and wh
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