TP adjustment regarding interest on outstanding receivables - ...

Interest on Outstanding Receivables Now Classified as International Transaction for Transfer Pricing Under Amended Section 92B.

July 20, 2019

Case Laws Income Tax AT

TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to the amendment to section 92B are not applicable ipso facto applicable - when the credit period is clearly mentioned in the Agreement then the same only should be allowed and interest on trade receivables after such credit period should be computed for TP adjustment

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TP adjustment regarding interest on outstanding receivables - ...

Interest on Outstanding Receivables Now Classified as International Transaction for Transfer Pricing Under Amended Section 92B.

July 20, 2019

Case Laws Income Tax AT

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