TPA - Adjustment of interest for delayed realization of sale ...

Assessee's Non-Charging of Interest on Delayed Sales to AE Found Consistent with Non-AE Practices: No Favoritism Established.

December 27, 2014

Case Laws Income Tax AT

TPA - Adjustment of interest for delayed realization of sale from AE - when the assessee is not charging any interest from non AE then there is no case made out by the revenue that the assessee is doing any favour or giving any benefit to the AE by extending the credit period of realization of sales which is less than the internal CUP being the assessee allowing the credit period to the non-AE - AT

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TPA - Adjustment of interest for delayed realization of sale ...

Assessee's Non-Charging of Interest on Delayed Sales to AE Found Consistent with Non-AE Practices: No Favoritism Established.

December 27, 2014

Case Laws Income Tax AT

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