TP Adjustment with respect to receivables from the Associated ...

Transfer Pricing Case: Adjustment on Receivables from Associated Enterprises Could Misrepresent Transaction and Alter Characterization.

April 25, 2023

Case Laws Income Tax AT

TP Adjustment with respect to receivables from the Associated Enterprises (AE) - With the Assessee having already factored in the impact of the receivables on the working capital and thereby on its pricing/profitability vis-a-vis that of its comparables, any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterized the transaction. - AT

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TP Adjustment with respect to receivables from the Associated ...

Transfer Pricing Case: Adjustment on Receivables from Associated Enterprises Could Misrepresent Transaction and Alter Characterization.

April 25, 2023

Case Laws Income Tax AT

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