https://www.taxtmi.com/caselaws?id=791345 Overdue receivables may be separately benchmarked for transfer pricing, but the agreed 90-day credit period and the pricing already embedded for that period must be respected. Any notional interest beyond the agreed period must be determined on proper comparables and FAR analysis, and working capital adjustment is unavailable where it was not claimed in the transfer pricing study. The text also notes that a foreign exchange loss already disallowed in computation should not be added again, that mismatches between the assessment order and computation sheet require verification, and that section 234A interest is not sustainable where the return was filed within the extended due date, with TDS and foreign tax credit to be corrected as admissible. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791345 Overdue receivables may be separately benchmarked for transfer pricing, but the agreed 90-day credit period and the pricing already embedded for that period must be respected. Any notional interest beyond the agreed period must be determined on proper comparables and FAR analysis, and working capital adjustment is unavailable where it was not claimed in the transfer pricing study. The text also notes that a foreign exchange loss already disallowed in computation should not be added again, that mismatches between the assessment order and computation sheet require verification, and that section 234A interest is not sustainable where the return was filed within the extended due date, with TDS and foreign tax credit to be corrected as admissible. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791345