COMMISSIONER OF INCOME TAX vs COTTON NATURALS (I) PVT. LTD
Whether the Income-Tax Appellate Tribunal was right in following their earlier order for the assessment year 2008-09 and in holding that the interest @ 4% p.a. charged by the respondent assessee from its subsidiary was arm's length rate of interest and the adjustment made in the Assessment Order determining the arms' length rate of interest at 12.20% was unwarranted? --- Held Yes
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