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2018 (3) TMI 1465 - AT - Income TaxTP adjustment - notional interest on outstanding receivables chargeability - Held that:- Notional interest on outstanding receivables is not chargeable and no TP adjustment can be made. See Pegasystems Worldwide Versus ACIT [2015 (10) TMI 2495 - ITAT HYDERABAD] Working capital adjustment takes into consideration the interest on the receivables as well. Therefore, on this ground also, no TP adjustment is required. See case of Kusum Healthcare Pvt Ltd.[2017 (4) TMI 1254 - DELHI HIGH COURT]
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