https://www.taxtmi.com/caselaws?id=468206 Idle capacity adjustment for rent and maintenance was allowed in full where the assessee substantiated underutilised work stations with month-wise and department-wise data, so the adjustment could not be capped by estimation. The transfer pricing addition was remitted for limited verification because the book adjustment already reflected in the return had not been considered in the computation. The challenge to use multiple year data was not pressed, and the objection to information gathered under section 133(6) was accepted against the assessee, leaving the transfer pricing adjustment intact only to the extent not covered by the successful objections. en-us Fri, 08 May 2015 00:00:00 +0530 Wed, 22 Apr 2026 10:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468206 Idle capacity adjustment for rent and maintenance was allowed in full where the assessee substantiated underutilised work stations with month-wise and department-wise data, so the adjustment could not be capped by estimation. The transfer pricing addition was remitted for limited verification because the book adjustment already reflected in the return had not been considered in the computation. The challenge to use multiple year data was not pressed, and the objection to information gathered under section 133(6) was accepted against the assessee, leaving the transfer pricing adjustment intact only to the extent not covered by the successful objections. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468206