Assessee uses KEXIM Bank and SBI rates to benchmark AE loan interest, finds no adjustment needed under arm's length principle.

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....TP - The benchmarking done by the assessee are based on the interest paid by it on its own borrowings of loan in foreign currency from KEXIM bank and also from State Bank of India - The interest charged by the assessee on the loan given by it to its AE is at arm's length and no further adjustment is required - AT....