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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

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

Case Laws     Income Tax

May 22, 2017

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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