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    <title>2023 (1) TMI 117 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, directing the TPO to recalculate the ALP. The issues of abnormal raw material consumption and inclusion of Leader Valves Ltd. were remanded for fresh examination. The adjustments for working capital and ECB interest were decided in favor of the assessee.</description>
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      <description>The Tribunal partly allowed the appeal, directing the TPO to recalculate the ALP. The issues of abnormal raw material consumption and inclusion of Leader Valves Ltd. were remanded for fresh examination. The adjustments for working capital and ECB interest were decided in favor of the assessee.</description>
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