https://www.taxtmi.com/caselaws?id=282146 The Tribunal allowed the appeal for statistical purposes, instructing the Transfer Pricing Officer (TPO) to recalculate the average collection period for the assessment year and make adjustments only for periods exceeding 90 days. The Tribunal also upheld the mandatory nature of interest computation under sections 234B and 234C, directing the Assessing Officer (AO) to proceed accordingly. en-us Thu, 31 Jan 2019 00:00:00 +0530 Wed, 24 Jul 2019 06:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282146 The Tribunal allowed the appeal for statistical purposes, instructing the Transfer Pricing Officer (TPO) to recalculate the average collection period for the assessment year and make adjustments only for periods exceeding 90 days. The Tribunal also upheld the mandatory nature of interest computation under sections 234B and 234C, directing the Assessing Officer (AO) to proceed accordingly. Case-Laws Income Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282146