https://www.taxtmi.com/caselaws?id=190832 The Tribunal directed the Assessing Officer and Transfer Pricing Officer to determine the Arm's Length Price excluding certain companies as comparables. If the price for international transactions is within arm's length, no adjustment is needed. Regarding the imputation of interest on receivables from Associated Enterprises, the Tribunal found the credit period extended by the assessee to be reasonable and allowed the appeal partly, directing a reevaluation of the Arm's Length Price excluding disputed comparables and considering the reasonable credit period extended to the AE. en-us Fri, 05 Aug 2016 00:00:00 +0530 Fri, 03 Mar 2017 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190832 The Tribunal directed the Assessing Officer and Transfer Pricing Officer to determine the Arm's Length Price excluding certain companies as comparables. If the price for international transactions is within arm's length, no adjustment is needed. Regarding the imputation of interest on receivables from Associated Enterprises, the Tribunal found the credit period extended by the assessee to be reasonable and allowed the appeal partly, directing a reevaluation of the Arm's Length Price excluding disputed comparables and considering the reasonable credit period extended to the AE. Case-Laws Income Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190832