Transfer Pricing Adjustment Deleted: Chapter X Inapplicable as Interest Not Claimed as Expenditure, Deemed Revenue Neutral.

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....TP adjustment on account of interest paid by the assessee on behalf of the associated enterprise - the payment of interest by the assessee, on behalf of the associated enterprise, which has not been claimed as expenditure, is revenue neutral and provisions of Chapter X of the Act are not applicable in such a situation. - TP adjustement directed to be deleted - AT....