https://www.taxtmi.com/caselaws?id=314557 The ITAT Delhi restored the TP adjustment issue regarding royalty payments to the AO/TPO for fresh determination, following the tribunal's order in the assessee's case for preceding years. The ground was allowed for statistical purposes. Regarding TP adjustment on receivables from associated enterprises treated as international loan transactions, the tribunal held no adjustment was required for interest on receivables and directed the AO to delete the disallowances, allowing the appeal grounds on this issue. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 20 Jun 2024 06:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314557 The ITAT Delhi restored the TP adjustment issue regarding royalty payments to the AO/TPO for fresh determination, following the tribunal's order in the assessee's case for preceding years. The ground was allowed for statistical purposes. Regarding TP adjustment on receivables from associated enterprises treated as international loan transactions, the tribunal held no adjustment was required for interest on receivables and directed the AO to delete the disallowances, allowing the appeal grounds on this issue. Case-Laws Income Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314557