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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Transfer Pricing (T.P) adjustments - notional interest on ...


Transfer Pricing Adjustments Required for Notional Interest on Receivables with Extended Credit Periods to Associated Enterprises.

March 11, 2017

Case Laws     Income Tax     AT

Transfer Pricing (T.P) adjustments - notional interest on receivables from Associated Enterprises (A.E) - the credit period extend by the assessee to its AE is very longer period, sometime it is more than one year the contention of assessee that there can be no separate transfer pricing adjustments towards notional interest on outstanding receivables rejected - AT

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