Notional Interest Adjusted for Extended Credit Period to Associated Enterprise Based on Duration and Amount, Not Interest Charged.
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....Adjustment of notional interest on account of extended credit period allowed to the AE - When the assessee is not making any difference for not charging the interest from AE as well as non-AE then the only difference between the two can be considered is the average period allowed along with outstanding amount - AT....




TaxTMI
TaxTMI