https://www.taxtmi.com/caselaws?id=297846 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to limit adjustments to transactions with associated enterprises, dismissing entity level adjustments. The working capital adjustment issue was remanded for reconsideration based on comparables' working capital levels. The grounds on disallowance of employees' contribution to PF and ESI were dismissed due to lack of arguments. The judgment was issued on 31st March 2021 in Chennai. en-us Wed, 31 Mar 2021 00:00:00 +0530 Fri, 24 Sep 2021 07:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297846 The Tribunal partially allowed the appeal, directing the Transfer Pricing Officer to limit adjustments to transactions with associated enterprises, dismissing entity level adjustments. The working capital adjustment issue was remanded for reconsideration based on comparables' working capital levels. The grounds on disallowance of employees' contribution to PF and ESI were dismissed due to lack of arguments. The judgment was issued on 31st March 2021 in Chennai. Case-Laws Income Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297846