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Income Tax | Ad Hoc Tenure Filter Cannot Determine Arm’s Length NCD Interest: ITAT Mumbai

6 Oct 2026 · 6 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Mumbai deletes ₹6.36 crore TP adjustment on NCD interest and directs section 94B recomputation excluding non-AE interest. The post Ad Hoc Tenure Filter Cannot Determine Arm’s Length NCD Interest: ITAT Mumbai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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