The assessee was engaged in the business of providing software services. The case was selected for scrutiny, and international transactions entered into with AEs were referred to TPO under section 92CA(1) for determination of ALP. The TPO passed an order under section 92CA(3) proposing a transfer pricing adjustment on account of outstanding trade receivables from AE, treating the delay in realization of receivables beyond the reasonable credit period as a separate international transaction and imputing notional interest thereon. The DRP upheld the order passed by the TPO. On appeal to the Tribunal, it was held that delay in receipt of trade receivables beyond reasonable credit period constituted an international transaction and warranted computation of notional interest at LIBOR plus markup under rule 10CB. Thus, the appeal of the assessee was dismissed. [AY. 2017-18]