https://www.taxtmi.com/caselaws?id=306247 The Tribunal partially allowed the appeal of the appellant, directing the exclusion of two comparable companies and rejecting the negative working capital adjustment made by the Transfer Pricing Officer. The Tribunal's decision was based on previous rulings and economic considerations, providing relief to the appellant in the transfer pricing assessment under the Income-tax Act, 1961. en-us Thu, 11 Mar 2021 00:00:00 +0530 Thu, 19 Jan 2023 08:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306247 The Tribunal partially allowed the appeal of the appellant, directing the exclusion of two comparable companies and rejecting the negative working capital adjustment made by the Transfer Pricing Officer. The Tribunal's decision was based on previous rulings and economic considerations, providing relief to the appellant in the transfer pricing assessment under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 11 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306247