2,220 results for “transfer pricing”+ Section 17(1)(iv)clear
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In the result, appeal filed by the learned assessing officer is dismissed
Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm
17,67,638/- for the reason that assessee was not free to price its products at Arm’s Length Price. iii. With respect to the interest on interest free advances given to the subsidiary companies, he upheld the action of the learned Transfer Pricing Officer but determines the rate of interest at 8.25% and direct the Transfer Pricing Officer