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2020 (3) TMI 1079 - AT - Income TaxTP Adjustment - Wrong inclusion of certain comparable companies - HELD THAT:- Referring to marketing and sales support services of the assessee, companies functionally dissimilar with that of assessee need to be deselected from final list. Non-granting of working capital adjustment and risk adjustment while computing Transfer pricing adjustment - A.R. submitted that the working capital adjustment and risk adjustments are given in various cases and accordingly pleaded that suitable direction may be issued to the AO/TPO - HELD THAT:- It is stated by the AO/TPO in the remand report that the required details were not furnished by the assessee. Hence we direct the assessee to furnish required details to the AO/TPO. Since this issue also requires examination at the end of the A.O./TPO, we restore this issue also to their file. After affording adequate opportunity of being heard, the AO/TPO may take appropriate decision in accordance with law.
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