https://www.taxtmi.com/caselaws?id=790455 Business and management consultancy charges received from an associated enterprise were treated as closely linked to the assessee's core operations, so the arm's length analysis could be made on an aggregated TNMM basis rather than by separate transaction-wise benchmarking; the matter was remitted for examination of additional evidence and fresh transfer pricing review. Interest on outstanding receivables from associated enterprises was treated as an international transaction and was directed to be recomputed using Average LIBOR as the benchmark rate; that adjustment was therefore sustained in principle. en-us Wed, 31 Dec 2025 00:00:00 +0530 Sat, 25 Apr 2026 08:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790455 Business and management consultancy charges received from an associated enterprise were treated as closely linked to the assessee's core operations, so the arm's length analysis could be made on an aggregated TNMM basis rather than by separate transaction-wise benchmarking; the matter was remitted for examination of additional evidence and fresh transfer pricing review. Interest on outstanding receivables from associated enterprises was treated as an international transaction and was directed to be recomputed using Average LIBOR as the benchmark rate; that adjustment was therefore sustained in principle. Case-Laws Income Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790455