Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
Deemed income u/s 41(1) - merely relying upon the expression ‘principal’ used in the letter, one cannot conclude that the amount contains only the principal component of loan, and no element of interest is embedded therein. - AT
Deemed income u/s 41(1) - merely relying upon the expression ‘principal’ used in the letter, one cannot conclude that the amount contains only the principal component of loan, and no element of interest is embedded therein. - AT
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