TMI BlogTP Adjustment - interest on receivables - by permitting the AE to hold on to the payments, the assessee...TP Adjustment - interest on receivables - by permitting the AE to hold on to the payments, the assessee has allowed the AE to reap financial benefit at the cost of assessee, as, the assessee is incurring interest cost. Therefore, interest cost has to be imputed on delay in receiving outstanding invoice amounts. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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