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Income Tax | ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans

6 Sept 2026 · 6 Sept 2026By CA Sandeep Kanoi

ITAT Delhi dismisses both appeals, upholding LIBOR+300 for foreign-currency loans, excluding unsuitable comparables and deleting receivables and Section 14A adjustments. The post ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans appeared first on TaxGuru .

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