https://www.taxtmi.com/caselaws?id=283875 The issue concerns a transfer pricing adjustment seeking notional interest on delayed receipt of sale proceeds from Associated Enterprises. The tribunal found as a factual matter that the assessee did not charge interest to non-associated enterprises for comparable delayed payments, and therefore treating Associated Enterprises differently by adding notional interest was unwarranted; consequence: no notional interest adjustment was required. The tribunals factual finding of uniform commercial practice was not shown to be perverse and thus did not raise a substantial question of law. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sat, 24 Jan 2026 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283875 The issue concerns a transfer pricing adjustment seeking notional interest on delayed receipt of sale proceeds from Associated Enterprises. The tribunal found as a factual matter that the assessee did not charge interest to non-associated enterprises for comparable delayed payments, and therefore treating Associated Enterprises differently by adding notional interest was unwarranted; consequence: no notional interest adjustment was required. The tribunals factual finding of uniform commercial practice was not shown to be perverse and thus did not raise a substantial question of law. Case-Laws Income Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283875