TP Adjustment - working capital adjustment - No document whereby ...

Case Laws Income Tax

July 27, 2020

TP Adjustment - working capital adjustment - No document whereby the assessee has made any request before the learned transfer pricing officer or before the learned dispute resolution panel with respect to granting of working capital adjustment. Even in the transfer pricing study report it could not be shown that assessee himself has claimed any working capital adjustment while preparing its comparability analysis - Additions confirmed - AT

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TP Adjustment - working capital adjustment - No document whereby ...

Case Laws Income Tax

July 27, 2020

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