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Income Tax - Highlights / Catch Notes

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TPA - ALP - interest on delayed realization of receivables is a ...


Interest on Delayed Receivables Classified as Separate International Transaction, Requires Independent Benchmarking per Section 92B.

May 22, 2017

Case Laws     Income Tax     AT

TPA - ALP - interest on delayed realization of receivables is a separate international transaction and, therefore, requires separate benchmarking. It has nothing to do with the operations of the assessee company being with the debt free funds only. - AT

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