If commercial transaction is at ALP, no transfer pricing addition for non-charging of interest on overdue debt can be made

IN THE INCOME TAX APPELLATE TRIBUNAL

MUMBAI J BENCH, MUMBAI

ITA No. 6597/Mum/09

Assessment year: 2004- 05

Nimbus Communications Limited

Vs.

Assistant Commissioner of Income Tax

O R D E R

Per Pramod Kumar:

1. The short issue that we are required to adj

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