Assessee's Working Capital Adjustment Approved, Aligns with OECD Guidelines for Comparable Companies' Margin Computation.

TP Adjustment - Working capital adjustment for computing the margin of the comparables - in keeping with the OECD guidelines, endeavor should be made to bring in comparable companies for the purpose of broad comparison. Therefore, the working capital adjustment as claimed by the Assessee should be allowed. We hold and direct accordingly. - AT .....

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