TPA - Addition in respect of ALP in respect of receivables due ...

Interest on Delayed Receivables Not an International Transaction; Incidental to Sale with Associated Enterprises.

April 11, 2017

Case Laws Income Tax AT

TPA - Addition in respect of ALP in respect of receivables due from AEs - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a "separate transaction in nature. The impugned transaction of interest on delayed realization of sale proceeds is not international transaction - AT

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TPA - Addition in respect of ALP in respect of receivables due ...

Interest on Delayed Receivables Not an International Transaction; Incidental to Sale with Associated Enterprises.

April 11, 2017

Case Laws Income Tax AT

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