Court held that by a plain reading of the (retrospectively applicable) amendment that introduced the Explanation to section 92B of the Act by the Finance Act, 2012, it is determinable that if there is any delay in the realisation of a trading debt arising from the sale of goods or services rendered in the course of carrying on the business, it is liable to be visited with transfer pricing adjustment on account of interest income short charged/uncharged.Court also held that   the Tribunal, based on examination of the master service agreement, sample copies of service requests, as well as the McKinsey India website, concluded that the assessee was providing knowledge-based research and information services. There was clearly a form of knowledge intensive analysis rendered by the assessee which was a more nuanced and involved service than that provided by business process outsourcing. The conclusion of the Tribunal was justified and on facts the  Tribunal was correct in excluding the comparable companies. ( AY.2011-12)