https://www.taxtmi.com/caselaws?id=313190 ITAT BANGALORE remitted working-capital adjustment to AO/TPO for recomputation after examination and hearing. The Tribunal directed exclusion of numerous comparables from the final list for SWD/ITES segments (several product/entrepreneurial and high-turnover service providers and large diversified firms) as functionally non-comparable with the captive service provider; AO/TPO to revise comparable set accordingly. AO is directed to verify CSR payments and deductions under section 80G and allow them if lawful, and to verify timeliness of return under section 139(1) before levying interest under section 234A. en-us Thu, 25 Aug 2022 00:00:00 +0530 Fri, 29 Aug 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313190 ITAT BANGALORE remitted working-capital adjustment to AO/TPO for recomputation after examination and hearing. The Tribunal directed exclusion of numerous comparables from the final list for SWD/ITES segments (several product/entrepreneurial and high-turnover service providers and large diversified firms) as functionally non-comparable with the captive service provider; AO/TPO to revise comparable set accordingly. AO is directed to verify CSR payments and deductions under section 80G and allow them if lawful, and to verify timeliness of return under section 139(1) before levying interest under section 234A. Case-Laws Income Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313190