Are transfer pricing regulations applicable when no income has been derived from the loan transactions?


Last updated: 07 September 2021

Court :
ITAT Mumbai

Brief :
These three appeals pertain to the same assessee, involve some common issues and were heard together. As a matter of convenience, therefore, both of these appeals are being disposed of by way of this consolidated order.

Citation :
ITA Nos: 7523/Mum/2014, 5827/Mum/2015, and 484/Mum/2017

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