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CBDT amends definition of intra-group loans for safe harbour

Removes condition of sourcing the loan in Indian rupees, and excludes those assets that are not like fixed assets for which depreciation has already been accounted for ....

Jyoti Prakash Gadia , Amit Agarwal , International Tax , Nagia Co , Central Board , Direct Taxes , Income Tax Rules , Prakash Gadia , Managing Director , Resurgent India , Practice Leader , Transfer Pricing , Intra Group Loans ,