https://www.taxtmi.com/caselaws?id=432086 The Tribunal set aside the transfer pricing adjustment on interest for delayed receivables, directing a fresh examination by the AO/TPO in accordance with prescribed methods under the Income Tax Rules. The appellant was granted the opportunity to raise all relevant contentions before the tax authorities. The appeal was treated as allowed for statistical purposes, emphasizing the need for a proper benchmarking analysis and adherence to transfer pricing provisions in determining the Arm's Length Price for international transactions involving interest on delayed receivables. en-us Mon, 25 Apr 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432086 The Tribunal set aside the transfer pricing adjustment on interest for delayed receivables, directing a fresh examination by the AO/TPO in accordance with prescribed methods under the Income Tax Rules. The appellant was granted the opportunity to raise all relevant contentions before the tax authorities. The appeal was treated as allowed for statistical purposes, emphasizing the need for a proper benchmarking analysis and adherence to transfer pricing provisions in determining the Arm's Length Price for international transactions involving interest on delayed receivables. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432086