TMI BlogTPA - ALP - interest on delayed realization of receivables is a separate international transaction and,...TPA - ALP - interest on delayed realization of receivables is a separate international transaction and, therefore, requires separate benchmarking. It has nothing to do with the operations of the assessee company being with the debt free funds only. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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