https://www.taxtmi.com/caselaws?id=218159 The Tribunal upheld the Assessing Officer's order to enhance the assessee's income by Rs. 1,04,37,360 due to adjustments in the arm's length price of international transactions. The Tribunal also supported the exclusion of VJIL Consulting Ltd. from comparables in the Transfer Pricing study but remitted the claim for working capital adjustment back to the Assessing Officer for re-adjudication, directing a fair hearing and consideration of the evidence provided by the assessee. en-us Thu, 19 Apr 2012 00:00:00 +0530 Tue, 06 Nov 2012 04:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218159 The Tribunal upheld the Assessing Officer's order to enhance the assessee's income by Rs. 1,04,37,360 due to adjustments in the arm's length price of international transactions. The Tribunal also supported the exclusion of VJIL Consulting Ltd. from comparables in the Transfer Pricing study but remitted the claim for working capital adjustment back to the Assessing Officer for re-adjudication, directing a fair hearing and consideration of the evidence provided by the assessee. Case-Laws Income Tax Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218159