Transfer pricing adjustment - Interest on delayed ...

Income Tax

May 17, 2022

Transfer pricing adjustment - Interest on delayed debtors/outstanding receivables from the AE - the assessee is fallowing a consistency approach of equality by not charging any interest from its AEs and non AEs though the payment in exceptional cases received beyond the credit period. Accordingly, we direct the AO/TPO to exclude the charging of interest on delayed debtors in computing the ALP. - AT

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Transfer pricing adjustment - Interest on delayed ...

Income Tax

May 17, 2022

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