https://www.taxtmi.com/caselaws?id=429762 The appeal was partly allowed with directions for recomputation of the Arm's Length Price (ALP) for Transfer Pricing adjustments and reconsideration of interest on delayed receivables and secondment charges. The issue concerning the Document Identification Number (DIN) was left unresolved, and the Assessing Officer (AO) was instructed to verify the filing date for the levy of interest under Section 234A. en-us Mon, 31 Oct 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429762 The appeal was partly allowed with directions for recomputation of the Arm's Length Price (ALP) for Transfer Pricing adjustments and reconsideration of interest on delayed receivables and secondment charges. The issue concerning the Document Identification Number (DIN) was left unresolved, and the Assessing Officer (AO) was instructed to verify the filing date for the levy of interest under Section 234A. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429762