Case Law Details
Case Name : Pr. CIT -V Vs Kusum Health Care Pvt. Ltd. (Delhi High Court)
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All High Courts Delhi High Court
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Transfer Pricing : Impact of delayed associated enterprise receivables subsumed in working capital adjustment made by the assessee company. Delhi High Court confirms ITAT’s deletion of notional interest adjustment on delayed AE-receivables.
Operative Portion of Delhi ITAT Order Kusum Healthcare (P.) Ltd. Vs. ACIT [2015] 62 taxmann.com 79 (Delhi – Trib.)“
In view of the above, a working Capital adjustment appro Please become a Premium member. If you are already a Premium member, login here to access the full content.
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