Transfer Pricing officer that interest was computed on those trade receivables paid by the AEs after the lapse of credit period." and to pass Counsel for the Appellant: 1. ELEVATED AS JUDGE Counsel for the Respondent; 1. KARAN TALWAR The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE A. HARI HARANADHA SARMA