https://www.taxtmi.com/caselaws?id=432139 The Appellate Tribunal allowed the appeals for statistical purposes in the case concerning working capital adjustments for provision of marketing and software development services for A.Y. 2012-13 and 2013-14, respectively. The Tribunal directed the Transfer Pricing Officer to grant the working capital adjustments based on differences in levels between comparable companies and the assessee. Additionally, the Tribunal excluded two companies from the list of comparables due to functional dissimilarity and exceptional growth, ensuring the assessee fell within the tolerance range of +/-5%. en-us Fri, 29 Apr 2022 00:00:00 +0530 Wed, 28 Dec 2022 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432139 The Appellate Tribunal allowed the appeals for statistical purposes in the case concerning working capital adjustments for provision of marketing and software development services for A.Y. 2012-13 and 2013-14, respectively. The Tribunal directed the Transfer Pricing Officer to grant the working capital adjustments based on differences in levels between comparable companies and the assessee. Additionally, the Tribunal excluded two companies from the list of comparables due to functional dissimilarity and exceptional growth, ensuring the assessee fell within the tolerance range of +/-5%. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432139