https://www.taxtmi.com/caselaws?id=793471 Transfer pricing disputes concerning corrected margins of comparables, an alleged wrong segmental allocation of an associated enterprise transaction, and working capital adjustment were not finally decided on merits because the revised computations and factual claims required verification. The ITAT Delhi AT restored each ground to the Assessing Officer/TPO for fresh examination, including consideration of the rectification application, recomputation of segmental financials, and verification of the working capital adjustment claim. The tax computation was therefore left to be redetermined at the assessment stage. en-us Wed, 13 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793471 Transfer pricing disputes concerning corrected margins of comparables, an alleged wrong segmental allocation of an associated enterprise transaction, and working capital adjustment were not finally decided on merits because the revised computations and factual claims required verification. The ITAT Delhi AT restored each ground to the Assessing Officer/TPO for fresh examination, including consideration of the rectification application, recomputation of segmental financials, and verification of the working capital adjustment claim. The tax computation was therefore left to be redetermined at the assessment stage. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793471