TMI Blog2016 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... O stands covered by decision in assessee's own case for AYs 2004-05 and 2005-06. Adjustment for interest no receivables - Held that:- The Court finds that the ITAT has returned a detailed finding of fact that the Assessee is a debt free company and the question of receiving any interest on receivables did not arise. Consequently, no substantial question of law arises for consideration as far a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n other companies which were considered by the TPO stands covered by decision of this Court dated 12th May 2016 in ITA No. 283 of 2016 and ITA No. 303 of 2016 (Pr. Commissioner of Income Tax-Delhi-2 v. Bechtel India Ltd.) in the Assessee s own case for AYs 2004-05 and 2005-06. 4. As far as question (B) concerning the adjustment for interest no receivables, the Court finds that the ITAT has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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