Dismissing the appeal of the revenue , the Court held that ,in case of loans advanced to Associated Enterprise would determined on the basis of rate of interest being charged in the Country where the loan is received /consumed .On facts the assesse has got the loan at 4.79 per cent and has advanced the loan to its AE at 7.3 percent and the very basis of the order of TPO was on wrong premise . ie. It has considered the rate as prevailing in India, the Tribunal has considered the facts of the present case in a plausible manner .