Tuesday 25 November 2014

No TP addition if assessee didn't charge interest from AE/non-AE debtors on delay in realization of

IT/ILT: Where there was complete uniformity in act of assessee in not charging interest from both AE and non-AEs debtors for delay in realization of export proceeds, no addition of notional interest to assessee's ALP on aforesaid ground could be made in course of transfer pricing proceedings


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