No Transfer Pricing Adjustment Needed for Not Charging Interest on Receivables from Associated Enterprise 'sLength.

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....Transfer pricing adjustment - No interest having been charged by the assessee to the non-AE outstandings, its transaction of outstanding receivables with AE without charging any interest on the same is therefore held to be justified to be at arm’s length. No adjustment is to be made on account of non charging of interest on outstanding receivables of AE. And the adjustment made on account of the same is therefore directed to be deleted. - AT....