2018 (5) TMI 1928

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.... N. K. Saini, This is an appeal by the department against the order dated 30.12.2015 passed by the AO u/s 143(3) r.w.s. 92CA(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act).    2. Following grounds have been raised in this appeal: "1. That the directions of the Hon'ble DRP are erroneous & contrary to facts & law."   2. That whether the Hon'ble DRP has err....

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.... the TPO vide order dated 15.12.2014 proposed an adjustment of Rs. 3,42,12,432/-. The AO thereafter passed the draft assessment order dated 16.02.2015. Against the said order, the assessee filed the objections before the ld. DRP and stated that no relief was allowed on the working capital adjustment.    5. The ld. DRP observed that the TPO denied the working capital adjustment by statin....

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....apgemini India Private Limited  [TS-45-ITAT-2013(Mum)-TP]  Micro ink Ltd [T5-216-ITAT-2013(Ahd)-TP]   6. The ld. DRP accordingly directed the TPO to make the working capital adjustment for improving comparability and also directed the assessee to provide the TPO with reliable and accurate data in respect of each segment so as to facilitate computation of the working capital adju....