https://www.taxtmi.com/caselaws?id=469681 Working capital adjustment in transfer pricing benchmarking was held to be required where an earlier binding direction had already mandated verification of the assessee's computation, and impractical demands such as daily working capital balances could not be used to deny comparability. On the adjusted computation, the assessee's margin fell within the arm's length range, so the surviving transfer pricing adjustment was deleted. Separate claims for TDS credit, MAT credit, foreign tax credit, self-assessment tax credit, and interest under section 244A were remitted for verification and grant after due opportunity of hearing. en-us Mon, 12 Jan 2026 00:00:00 +0530 Sat, 27 Jun 2026 22:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469681 Working capital adjustment in transfer pricing benchmarking was held to be required where an earlier binding direction had already mandated verification of the assessee's computation, and impractical demands such as daily working capital balances could not be used to deny comparability. On the adjusted computation, the assessee's margin fell within the arm's length range, so the surviving transfer pricing adjustment was deleted. Separate claims for TDS credit, MAT credit, foreign tax credit, self-assessment tax credit, and interest under section 244A were remitted for verification and grant after due opportunity of hearing. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469681