Adjustment of notional interest on account of extended credit ...

Notional Interest Adjusted for Extended Credit Period to Associated Enterprise Based on Duration and Amount, Not Interest Charged.

February 3, 2015

Case Laws Income Tax AT

Adjustment of notional interest on account of extended credit period allowed to the AE - When the assessee is not making any difference for not charging the interest from AE as well as non-AE then the only difference between the two can be considered is the average period allowed along with outstanding amount - AT

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Adjustment of notional interest on account of extended credit ...

Notional Interest Adjusted for Extended Credit Period to Associated Enterprise Based on Duration and Amount, Not Interest Charged.

February 3, 2015

Case Laws Income Tax AT

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