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2018 (3) TMI 1563 - AT - Income Tax
TPA - Comparability analysis criteria - Held that:- Companies non comparable with captive services provider and providing simply IT enabled services need to be deleted from final list of comparability.
Working capital adjustment - Held that:- We direct the TPO/AO that no separate adjustment on account of receivables are required after considering the working capital adjustment. Accordingly, the appeal for the Assessment Year 2012-13 is treated as allowed.