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DRP Limits Transfer Pricing Adjustment on Interest from SCB India; Pre-March 2009 PNB Rates Not Applicable.

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....TP adjustment - Interest received by the Appellant from SCB India on fixed deposits - DRP noted that the PNB interest rate card adopted by the TPO was effective from 01/03/2009 only and therefore, directed the TPO/Assessing Officer not to adopt the PNB interest rate card for deposits prior to 01/03/2009 and restricting the adjustment to interest on fixed deposit placed thereafter - Order of DRP sustained - AT....

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DRP Limits Transfer Pricing Adjustment on Interest from SCB India; Pre-March 2009 PNB Rates Not Applicable.