https://www.taxtmi.com/caselaws?id=432369 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) to allow the working capital adjustment as per law. The judgment underscores the significance of precise comparability analysis and reasonable adjustments for a fair determination of Arm's Length Price (ALP) in international transactions. Other grounds of appeal were not specifically addressed in the text. en-us Thu, 21 Apr 2022 00:00:00 +0530 Tue, 03 Jan 2023 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432369 The Tribunal partly allowed the appeal, directing the Transfer Pricing Officer (TPO) to allow the working capital adjustment as per law. The judgment underscores the significance of precise comparability analysis and reasonable adjustments for a fair determination of Arm's Length Price (ALP) in international transactions. Other grounds of appeal were not specifically addressed in the text. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432369