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2021 (8) TMI 633 - AT - Income TaxTP Adjustment - comparable selection - inclusion of Crystal Voxx Limited in the final list of comparable companies with respect of ITES segment - HELD THAT:- As in the case of FNF India Limited [2019 (7) TMI 1760 - ITAT BANGALORE] we direct the AO/TPO to include Crystal Voxx Limited as a comparable company. Negative working capital adjustment should not be allowed - HELD THAT:- We hold that since the assessee is a capital service provider, negative working capital adjustment need not be given in the facts of this case.
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