https://www.taxtmi.com/caselaws?id=299920 The Tribunal allowed the appeal of the assessee, directing the AO to rectify the order to include the working capital adjustment and accord risk adjustment to the net margin of the comparables. The Tribunal also held that no adjustment was necessary for the payment of intra-group services, accepting the 5% markup as reasonable. en-us Fri, 17 Sep 2021 00:00:00 +0530 Tue, 26 May 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299920 The Tribunal allowed the appeal of the assessee, directing the AO to rectify the order to include the working capital adjustment and accord risk adjustment to the net margin of the comparables. The Tribunal also held that no adjustment was necessary for the payment of intra-group services, accepting the 5% markup as reasonable. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299920