https://www.taxtmi.com/caselaws?id=800395 Transactional net margin method comparability requires verification of a service-income threshold against available financial data. Comparable selection also requires testing related-party transactions against the applicable threshold and excluding companies outside the one-tenth-to-ten-times turnover range. Delayed collection of trade receivables from an associated enterprise beyond the agreed credit period is financing arising from business debt and therefore a separate international transaction requiring independent transfer-pricing benchmarking. Arm's-length interest applies only to actual invoice-wise delay beyond that period, using a rate aligned to the receivable currency rather than a mechanical LIBOR spread; for foreign-currency receivables, the benchmark is LIBOR plus 200 basis points. en-us Mon, 21 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800395 Transactional net margin method comparability requires verification of a service-income threshold against available financial data. Comparable selection also requires testing related-party transactions against the applicable threshold and excluding companies outside the one-tenth-to-ten-times turnover range. Delayed collection of trade receivables from an associated enterprise beyond the agreed credit period is financing arising from business debt and therefore a separate international transaction requiring independent transfer-pricing benchmarking. Arm's-length interest applies only to actual invoice-wise delay beyond that period, using a rate aligned to the receivable currency rather than a mechanical LIBOR spread; for foreign-currency receivables, the benchmark is LIBOR plus 200 basis points. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800395