No Notional Interest Can Be Levied On Delayed Receivables From AEs/ Non-AEs If Taxpayer Is Debt Free Company, Reiterates Delhi H[gh Court5 Sept 2024 6:26 PM IST
Assessee Being A Debt Free Company, No Need To Impute Notional Interest On Outstanding Receivables: Delhi High Court5 Dec 2023 1:00 PM IST