https://www.taxtmi.com/caselaws?id=441700 The delay in filing and re-filing the appeal was condoned. The Tribunal upheld the exclusion of four comparables for Arm's Length Price determination and remanded the working capital adjustment issue to the Assessing Officer. The respondent's cross-appeal on working capital adjustment was also remanded. The Tribunal's exclusion of certain comparables was upheld, with the appellant's challenge on two comparables rejected due to functional dissimilarity. The appeal was concluded, pending further action based on a Supreme Court appeal. en-us Mon, 31 Jul 2023 00:00:00 +0530 Mon, 14 Aug 2023 09:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441700 The delay in filing and re-filing the appeal was condoned. The Tribunal upheld the exclusion of four comparables for Arm's Length Price determination and remanded the working capital adjustment issue to the Assessing Officer. The respondent's cross-appeal on working capital adjustment was also remanded. The Tribunal's exclusion of certain comparables was upheld, with the appellant's challenge on two comparables rejected due to functional dissimilarity. The appeal was concluded, pending further action based on a Supreme Court appeal. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441700