https://www.taxtmi.com/caselaws?id=472162 Delayed realisation of trade receivables from associated enterprises is treated as an independent international transaction because Section 92B includes deferred payments, receivables and business debt. Excess credit must therefore be transfer-pricing benchmarked. For foreign-currency receivables, a 60-day credit period and LIBOR plus 200 basis points apply after verification, requiring any interest adjustment to be recomputed on those parameters. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472162 Delayed realisation of trade receivables from associated enterprises is treated as an independent international transaction because Section 92B includes deferred payments, receivables and business debt. Excess credit must therefore be transfer-pricing benchmarked. For foreign-currency receivables, a 60-day credit period and LIBOR plus 200 basis points apply after verification, requiring any interest adjustment to be recomputed on those parameters. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472162