https://www.taxtmi.com/highlights?id=65617 TP adjustment - upward adjustment in imputing notional interest on the outstanding overdue receivables from Associated Enterprises - working capital adjustments on the ALP has been already factored in its pricing / profitability vis-à-vis that of its comparables - any further adjustment to the margin of the assessee on the outstanding receivables cannot be justified and no separate upward adjustment on outstanding export receivables is required - AT en-us Wed, 14 Sep 2022 09:22:50 +0530 Wed, 14 Sep 2022 09:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65617 TP adjustment - upward adjustment in imputing notional interest on the outstanding overdue receivables from Associated Enterprises - working capital adjustments on the ALP has been already factored in its pricing / profitability vis-à-vis that of its comparables - any further adjustment to the margin of the assessee on the outstanding receivables cannot be justified and no separate upward adjustment on outstanding export receivables is required - AT Highlights Income Tax Wed, 14 Sep 2022 09:22:50 +0530 https://www.taxtmi.com/highlights?id=65617