Interest-Free Loan Transfer Pricing Adjustment Deemed Unnecessary; Assessee's Appeal Allowed Due to Negligible Interest Cost.

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....TP upward adjustment on account of interest free loan to AE - The interest cost compared to the amount of gross import of material and export generated by the taxpayer is negligible. - No adjustment under transfer pricing provisions is required for the interest-free loans and advances to associated enterprises. - The assessee's appeal is allowed. - AT....