Held that as per amendment to section 92B by way of Finance Act, 2012 with retrospective effect from 1-4-2002, interest on outstanding receivables is an international transaction, which requires separate benchmarking. TheAssessing Officer is  directed to compute interest on delayed receivable for period falling with year under consideration only and appropriate rate of interest would be LIBOR + 200 basis point. (AY. 2020-21)