https://www.taxtmi.com/caselaws?id=309890 The Tribunal allowed the appellant's appeal, setting aside certain adjustments made by the Assessing Officer. It directed the Transfer Pricing Officer to recompute the working capital adjustment for a comparable company and treat provision for doubtful debts as operating expenses for comparables. The decision emphasized the importance of following the correct methodology and ensuring consistency in expense treatment for accurate assessments under the Income-tax Act. en-us Thu, 18 May 2017 00:00:00 +0530 Tue, 26 Sep 2023 21:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309890 The Tribunal allowed the appellant's appeal, setting aside certain adjustments made by the Assessing Officer. It directed the Transfer Pricing Officer to recompute the working capital adjustment for a comparable company and treat provision for doubtful debts as operating expenses for comparables. The decision emphasized the importance of following the correct methodology and ensuring consistency in expense treatment for accurate assessments under the Income-tax Act. Case-Laws Income Tax Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309890