TMI BlogTP Adjustment - No adjustment towards working capital has been allowed to the assessee - One has to see...TP Adjustment - No adjustment towards working capital has been allowed to the assessee - One has to see that reasonable adjustment is being made so as to bring both comparable and test party on same footing. Therefore, working capital adjustment has to be allowed. - The issue with regard to the grant of working capital adjustment should be directed to be examined by the TPO/AO afresh in the light of the decision of the tribunal referred to above, after affording the Assessee opportunity of being heard. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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