TP adjustment regarding interest on outstanding receivables - ...

Case Laws Income Tax

July 20, 2019

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 - ...

Case Laws Income Tax

July 20, 2019

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