Accounts Receivable Overdue Not Subject to Transfer Pricing

Published: 15/11/2017
Accounts Receivable Overdue Not Subject to Transfer Pricing
Source: TAXGURU.IN

It can be fairly concluded from the above judicial pronouncements that the receivable mentioned in the Explanation to Sec.92B can be taken up for transfer pricing scrutiny only when it is a standalone activity or a demonstrated approach is adopted by the assessee to use Accounts Receivable to have free working capital funding.

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