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    <description>The Tribunal allowed the appeal filed by the assessee, emphasizing the validity of using EURIBOR + 500 basis points for determining the arm&#039;s length price of interest payment on ECB. Consequently, the Tribunal deleted the additions made by the Assessing Officer and Transfer Pricing Officer, ultimately ruling in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, emphasizing the validity of using EURIBOR + 500 basis points for determining the arm&#039;s length price of interest payment on ECB. Consequently, the Tribunal deleted the additions made by the Assessing Officer and Transfer Pricing Officer, ultimately ruling in favor of the assessee.</description>
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