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2017 (12) TMI 609 - AT - Income TaxTPA - ALP adjustment on account of interest on receivables - Held that:- We see no reasons to take any other view of the matter than the view so taken by us in the case of Micro Ink [2015 (12) TMI 143 - ITAT AHMEDABAD]. Respectfully following the same, we uphold the grievance of the assessee and delete the impugned ALP adjustment of ₹ 57,32,095/- on account of interest on receivables. The assessee gets relief accordingly.
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