https://www.taxtmi.com/highlights?id=69411 TP Adjustment with respect to receivables from the Associated Enterprises (AE) - With the Assessee having already factored in the impact of the receivables on the working capital and thereby on its pricing/profitability vis-a-vis that of its comparables, any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterized the transaction. - AT en-us Tue, 25 Apr 2023 09:25:42 +0530 Tue, 25 Apr 2023 09:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69411 TP Adjustment with respect to receivables from the Associated Enterprises (AE) - With the Assessee having already factored in the impact of the receivables on the working capital and thereby on its pricing/profitability vis-a-vis that of its comparables, any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterized the transaction. - AT Highlights Income Tax Tue, 25 Apr 2023 09:25:42 +0530 https://www.taxtmi.com/highlights?id=69411