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    <title>2023 (8) TMI 1708 - DELHI HIGH COURT</title>
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    <description>The Tribunal had not adjudicated the Arm&#039;s Length Price of interest on loans extended by the assessee to its Associated Enterprises, and that omission was accepted on record. The appellate court therefore interfered only to that limited extent, set aside the impugned order on the undecided transfer pricing issue, and remanded the matter for reconsideration while leaving the remaining findings undisturbed.</description>
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      <description>The Tribunal had not adjudicated the Arm&#039;s Length Price of interest on loans extended by the assessee to its Associated Enterprises, and that omission was accepted on record. The appellate court therefore interfered only to that limited extent, set aside the impugned order on the undecided transfer pricing issue, and remanded the matter for reconsideration while leaving the remaining findings undisturbed.</description>
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