https://www.taxtmi.com/caselaws?id=436646 The Tribunal remanded the transfer pricing adjustment on interest on outstanding receivables issue for further examination, directing the determination of Arm's Length Price following proper benchmarking. The Tribunal clarified limitations on raising issues related to adjustments made in the intimation under Section 143(1) in the current appeal, advising rectification under Section 154 of the IT Act. Grounds 7 and 8 were allowed for statistical purposes, while ground 10 was rejected. en-us Wed, 23 Nov 2022 00:00:00 +0530 Mon, 17 Apr 2023 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436646 The Tribunal remanded the transfer pricing adjustment on interest on outstanding receivables issue for further examination, directing the determination of Arm's Length Price following proper benchmarking. The Tribunal clarified limitations on raising issues related to adjustments made in the intimation under Section 143(1) in the current appeal, advising rectification under Section 154 of the IT Act. Grounds 7 and 8 were allowed for statistical purposes, while ground 10 was rejected. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436646