VVF Ltd. v. Dy. CIT
12 Taxmann.com 132Income Tax Appellate Tribunal2011#3067 most cited
What is VVF Ltd. v. Dy. CIT authority for?
The Arm's Length Price (ALP) for loans advanced to Associate Enterprises is determined by the rate of interest charged in the country where the loan is received or consumed. The revenue has not appealed this decision in subsequent cases.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.
Also referred to as
VVF Ltd. v. Dy. CIT · ITAT · 12 Taxmann.com 132 · 2011 · Associate Enterprises · Arm's Length Price · ALP · interest rate · country of receipt · country of consumption · transfer pricing