https://www.taxtmi.com/caselaws?id=431714 The Tribunal partly allowed the appeal, condoning the delay in filing, addressing transfer pricing adjustments for software development services, including depreciation in operating cost for PLI calculation, and directing verification of working capital adjustment in the ALP margin calculation. The decision was issued on 21st July 2022 by the Appellate Tribunal ITAT VISAKHAPATNAM. en-us Thu, 21 Jul 2022 00:00:00 +0530 Tue, 20 Dec 2022 10:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431714 The Tribunal partly allowed the appeal, condoning the delay in filing, addressing transfer pricing adjustments for software development services, including depreciation in operating cost for PLI calculation, and directing verification of working capital adjustment in the ALP margin calculation. The decision was issued on 21st July 2022 by the Appellate Tribunal ITAT VISAKHAPATNAM. Case-Laws Income Tax Thu, 21 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431714