https://www.taxtmi.com/caselaws?id=789666 Working capital adjustment remained unresolved because the assessee did not furnish the required details and supporting documents after the Tribunal's direction for reconsideration. The Court noted that only unsubstantiated calculations had been provided and that the giving-effect order was based on the material then available. As the record was incomplete, the matter was remitted for fresh adjudication on merits after the assessee uploads the necessary particulars and the supporting evidence, with an opportunity of hearing before the first respondent. en-us Mon, 05 Jan 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789666 Working capital adjustment remained unresolved because the assessee did not furnish the required details and supporting documents after the Tribunal's direction for reconsideration. The Court noted that only unsubstantiated calculations had been provided and that the giving-effect order was based on the material then available. As the record was incomplete, the matter was remitted for fresh adjudication on merits after the assessee uploads the necessary particulars and the supporting evidence, with an opportunity of hearing before the first respondent. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789666