No addition of notional interest if assessee wasn’t charging interest from AE and non-AE on pending

IT/ILT: Where there was complete uniformity in act of assessee in not charging interest from both Associated Enterprises and non-Associated Enterprises debtors for delay in realization of export proceeds, Assessing Officer was not justified in making addition of notional interest to assessee's ALP on aforesaid ground in course of transfer pricing proceedings