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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