No TP adjustment due to delay in realization of sale proceeds from AE if sales is made at ALP

IT/ILT : Where transactions relating to purchase and sale entered into by assessee with its AE were found to be at arm's length, since early or late realization of sale proceeds was integral part of main transaction of sale made to AE, impugned addition made by TPO on account of delay in realisation of dues from AE was to be set aside