Sec. 92B & 92C of Income-tax Act, 1961— Transfer pricing—When the legal provisions are not in pari materia, as the provision of normal computation of income and the provision of computation of income in the case of international transactions between the AEs, what is held to be correct in the context of one set of legal provisions has no application in the context of the other set of legal provisions.  There is indeed no bar on anyone advancing an interest free loans to anyone but when such transactions are covered by the international transactions between the AE, section 92  mandates that the income from such transactions is to be computed on the basis of ALP — Bombay Rayon Holdings Ltd. vs. ITO.[2020] 203 TTJ 568 (MUM)