https://www.taxtmi.com/highlights?id=25197 Determination of arm’s length price (ALP) - TPA - working capital adjustment has to be allowed based on the working capital requirements of the assessee and the comparable companies irrespective of the fact, whether such adjustment is negative or positive. - AT en-us Thu, 08 Oct 2015 09:53:24 +0530 Thu, 08 Oct 2015 09:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25197 Determination of arm’s length price (ALP) - TPA - working capital adjustment has to be allowed based on the working capital requirements of the assessee and the comparable companies irrespective of the fact, whether such adjustment is negative or positive. - AT Highlights Income Tax Thu, 08 Oct 2015 09:53:24 +0530 https://www.taxtmi.com/highlights?id=25197