https://www.taxtmi.com/highlights?id=79246 Proportionate adjustment for third-party transactions not given effect by AO/TPO as directed by DRP. Matter remitted to AO for computational purposes only. Notional interest on outstanding receivables deleted following stare decisis, as issue decided in assessee's favor in earlier years and Delhi High Court left question open regarding transfer pricing adjustment applicability to debt-free company. Authorities' orders set aside on this issue. en-us Tue, 09 Jul 2024 07:52:18 +0530 Tue, 09 Jul 2024 07:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79246 Proportionate adjustment for third-party transactions not given effect by AO/TPO as directed by DRP. Matter remitted to AO for computational purposes only. Notional interest on outstanding receivables deleted following stare decisis, as issue decided in assessee's favor in earlier years and Delhi High Court left question open regarding transfer pricing adjustment applicability to debt-free company. Authorities' orders set aside on this issue. Highlights Income Tax Tue, 09 Jul 2024 07:52:18 +0530 https://www.taxtmi.com/highlights?id=79246