TP Adjustment - Interest on delayed receivables - only two ...

Case Laws Income Tax

May 27, 2023

TP Adjustment - Interest on delayed receivables - only two instances where there has been a marginal delay of 60 days and 26 days. Considering the nominal delay in the realization period and the overall average realization period being well before the grace period - there is no requirement to charge any interest towards receivables and, therefore, the TP adjustment made in this regard should be deleted - AT

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TP Adjustment - Interest on delayed receivables - only two ...

Case Laws Income Tax

May 27, 2023

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