Wednesday, September 26, 2018

TPO couldn't charge notional interest from AEs on outstanding sale amount if assessee applied TNMM as MAM

IT : Where assessee applied TNMM as MAM which takes care about all cost including notional interest on receivables, TPO could not apply CUP to determine notional interest to be charged from associated enterprise on outstanding unrealized sale amount

from www.taxmann.com Latest Case Laws https://ift.tt/2xPcj9d
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