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2019 (6) TMI 782 - AT - Income TaxTP Adjustment - ALP adjustment towards interest on receivables from AEs - HELD THAT:- As relying on assessee's own case [2019 (4) TMI 672 - ITAT HYDERABAD] the assessee has submitted the no need to charge interest on receivables as the average collection period of the assessee is less than that of the comparable average We direct the AO/TPO to verify the submissions of the assessee and if the average collection period is less than the industry average, there is no need to make any TP adjustment. Appeal of the assessee is treated as allowed for statistical purposes.
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