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2018 (5) TMI 1928 - AT - Income TaxTP Adjustment - granting working capital adjustment - As per revenue as complete informations were not provided by the assessee, therefore, it was not possible to allow any working capital adjustment - HELD THAT:- DRP directed the TPO to allow working capital adjustment in accordance with the decisions of the various benches of the Income Tax Appellate Tribunal. In the present case, no contrary decision was brought to our knowledge by the department. It is also noticed that the TPO allowed the working capital adjustment vide order dated 28.12.2015 after considering the submissions of the assessee who provided detail computation of margin of comparables which is evident from order passed by the TPO. We, therefore, considering the totality of the facts, do not see any merit in this ground of the departmental appeal. - Decided against revenue
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