Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Transfer pricing adjustment - The CIT(A) held that the denial of working capital adjustment by the TPO was not correct and that though the computation of the working capital adjustment was before him, it was not examined by the TPO - matter remanded back to that extent - AT
Transfer pricing adjustment - The CIT(A) held that the denial of working capital adjustment by the TPO was not correct and that though the computation of the working capital adjustment was before him, it was not examined by the TPO - matter remanded back to that extent - AT
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