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Outstanding receivables ( 124 results )

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Rulings
ITAT: Directs overseas AEs to be considered as tested parties; Follows precedent

Apr 12, 2023
Rulings
ITAT: Allows working capital adjustment; Remits issues on comparables, interest of AE receivables; Follows precedents

Apr 12, 2023
Rulings
ITAT: Directs TPO to recompute adjustment qua outstanding trade-receivables considering 60 days' credit period

Apr 12, 2023
Rulings
ITAT: No adjustment qua interest on delayed-receivables required if payment realised within credit-period; Remits issue

Apr 11, 2023
Rulings
ITAT: Excludes Infosys Ltd as comparable under SWD service segment, allows working capital adjustment

Apr 10, 2023
Rulings
ITAT: Margin accepted under MAP w.r.t interest on delayed Swiss AE-receivables applicable to non-AE transactions also

Apr 03, 2023
Rulings
ITAT: Excludes software product companies in SWD segment, remits TP-adjustment qua outstanding receivables

Mar 28, 2023
Rulings
ITAT: Applies upper turnover filter in SWD, ITeS segments; Adopts LIBOR+2% on outstanding receivables

Mar 14, 2023
Rulings
ITAT: Rules on comparables qua SWD, ITES; Adopts interest @ LIBOR 6 months+300bps on receivables

Mar 06, 2023
Rulings
ITAT: Excludes 4 applying upper-turnover filter; Restricts outstanding AE-receivables' interest at LIBOR+3.5%

Feb 24, 2023
Rulings
ITAT: Outstanding receivables exceeding 4 months no ground to exclude comparable; Remits adjustment w.r.t advisory services fee

Feb 22, 2023
Rulings
ITAT: Excludes 9 comparables under SWD segment; Holds outstanding-receivables as international transaction

Feb 20, 2023
Rulings
ITAT: Deletes TP-adjustments qua customisation fee, interest on outstanding balances; Follows earlier orders

Feb 16, 2023
Rulings
ITAT: Excludes comparables failing upper turnover filter, allows working capital adjustment; Follows precedents

Feb 14, 2023
Rulings
ITAT: Upholds TP-adjustment on corporate guarantee, AE- interest, Deletes interest qua share application money

Feb 09, 2023
Rulings
ITAT: Remits working capital adjustment and interest on outstanding AE-receivables; Excludes comparables

Feb 09, 2023
Rulings
ITAT: Holds validity of final assessment-order; Remits issue of technical service fee paid given pendency of APA

Jan 30, 2023
Rulings
ITAT: Upholds aggregation of sales and purchase operations qua technical support-service fee payments; Rules on comparables

Jan 27, 2023
Rulings
ITAT: Holds interest on delayed receivables as international-transaction, allows 60 days' credit period

Jan 24, 2023
Rulings
ITAT: Deletes TP-adjustment qua notional interest on AE-receivables, follows Kusum Healthcare & Orange Business

Jan 23, 2023

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