https://www.taxtmi.com/caselaws?id=351928 The Tribunal partially allowed the Revenue's appeal, directing the Assessing Officer/Transfer Pricing Officer to compute the interest rate based on the LIBOR rate for the relevant period, adjusted for the credit score of the Associated Enterprises. This decision aligns with international financial principles, ensuring a fair arm's length price for delayed receivables from AEs. en-us Thu, 30 Nov 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351928 The Tribunal partially allowed the Revenue's appeal, directing the Assessing Officer/Transfer Pricing Officer to compute the interest rate based on the LIBOR rate for the relevant period, adjusted for the credit score of the Associated Enterprises. This decision aligns with international financial principles, ensuring a fair arm's length price for delayed receivables from AEs. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351928