Adjustment on account of outstanding trade receivables - delay ...

Delayed Payments by Associated Enterprise Now Classified as International Transactions Under Amended Section 92B; TPO to Evaluate Collection Periods.

April 11, 2019

Case Laws Income Tax AT

Adjustment on account of outstanding trade receivables - delay in payment by AE - outstanding trade receivables beyond reasonable period will come under international transactions as per Amended Section 92B - directed TPO to determine the industry average or average of collection period

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Adjustment on account of outstanding trade receivables - delay ...

Delayed Payments by Associated Enterprise Now Classified as International Transactions Under Amended Section 92B; TPO to Evaluate Collection Periods.

April 11, 2019

Case Laws Income Tax AT

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