168 results for “transfer pricing”+ Section 10(20)clear
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20,89,535/- x 5 Assessment Year 2013-2014 17.475%] in respect of notional interest on loans/advances. 5.4. Adopting identical reasoning, the TPO also proposed transfer pricing adjustment of INR.29,24,87,928/- in respect of interest on outstanding receivables [INR.167,37,50,666/- x 17.475%]. Before the TPO the Assessee had contended that no notional interest was required