ACIT Vs Acme Cleantech Solutions Pvt. Ltd. (ITAT Delhi)
Case ke facts
Acme Cleantech Solutions ne foreign currency loans liye the. Department ko laga ki interest rate bahut kam liya gaya hai. Department ne comparables add kiye aur Section 14A adjustment bhi kiya.
Mudda (Issue)
Foreign currency loan par interest rate kaise fix hoga? Aur kaun kaunsa comparable sahi hai?
Faisla (Held)
ITAT Delhi ne LIBOR+300 basis points ko theek mana. Galat comparables hataye aur Section 14A adjustment bhi hata di.
Practical takeaway
Foreign loan ya ECB par interest fix karte time LIBOR+300 basis rakho. Comparables sirf relevant industry ke hi rakho.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-07.