Notional interest charged on receivables outstanding beyond 180 ...

No notional interest needed on receivables over 180 days if pricing or profits surpass comparable entities' adjusted margins.

April 6, 2015

Case Laws Income Tax AT

Notional interest charged on receivables outstanding beyond 180 days - If the pricing/ profitability of the assessee are more than the working capital adjusted margin of the comparables, then additional imputation of interest on the outstanding receivables is not warranted. - AT

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Notional interest charged on receivables outstanding beyond 180 ...

No notional interest needed on receivables over 180 days if pricing or profits surpass comparable entities' adjusted margins.

April 6, 2015

Case Laws Income Tax AT

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