Transfer Pricing Case: Negative Working Capital Adjustment Not Applicable, TPO to Compute ALP with Assessee's Input.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TP Adjustment - Grant of negative working capital adjustment - Since the assessee does not have any working capital risk, the question of negative working capital does not arise - TPO is directed to compute the ALP in the light of the directions as given above, after affording Assessee opportunity of being heard. - AT....