2018 (3) TMI 540 - ITAT PUNE - TMI - Adjustment made in the transfer pricing order u/s 92CA(3) - Adjustment made under the transfer pricing provision on account of interest on delayed recoveries of debtors’ balances from Associated Enterprises (AEs) - Held that:- Similar issue of charging of interest on delayed recoveries of debtors from AEs arose before the Tribunal in assessee’s own case for assessment years 2005-06 to 2009-10 [2016 (6) TMI 1286 - ITAT PUNE] as held that the transactions of interest due on amounts outstanding from its AEs is to be benchmarked at LIBOR plus 300 basis point. The AO/TPO was directed to determine the adjustment, if any, to be made in the hands of the assessee

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