https://www.taxtmi.com/caselaws?id=283836 The appeal against the order passed by the Assessing Officer under section 143(3) read with section 92CA(3) of the Income Tax Act, 1961, regarding the validity of the working capital adjustment granted by the ld. Dispute Resolution Panel (DRP) was dismissed. The DRP's direction to allow the working capital adjustment for comparability was upheld, emphasizing the importance of accurate data for such adjustments. The Tribunal found the DRP's decision consistent with past rulings and noted the department's failure to provide contradictory decisions. Consequently, the department's appeal was dismissed on 17/05/2018. en-us Thu, 17 May 2018 00:00:00 +0530 Thu, 17 Oct 2019 09:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283836 The appeal against the order passed by the Assessing Officer under section 143(3) read with section 92CA(3) of the Income Tax Act, 1961, regarding the validity of the working capital adjustment granted by the ld. Dispute Resolution Panel (DRP) was dismissed. The DRP's direction to allow the working capital adjustment for comparability was upheld, emphasizing the importance of accurate data for such adjustments. The Tribunal found the DRP's decision consistent with past rulings and noted the department's failure to provide contradictory decisions. Consequently, the department's appeal was dismissed on 17/05/2018. Case-Laws Income Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283836