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India - Interest-Free Loans Fall under the Ambit of International Transaction

Country:
India
Author:
P.R.K. Jhabakh
Issue:
International Transfer Pricing Journal, 2012 (Volume 19), No 5
Published:
27 September 2012
The author reviews the recent case of Tata Autocomp Systems Limited, which involved the application of the arm’s length principle to an interest-free loan between associated enterprises.
 
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