TP Adjustment - Adjustment on account of working capital ...

Re-evaluate Working Capital Adjustments in Transfer Pricing; Follow OECD Guidelines and Ensure Assessee's Right to Be Heard.

May 7, 2022

Case Laws Income Tax AT

TP Adjustment - Adjustment on account of working capital adjustment - Guidance on comparability adjustments is found in paragraphs 3.47-3.54 and in the Annexure to Chapter III of the TPG. A revised version of this guidance was approved by the Council of the OECD on 22 July 2010. - 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 opportunity of being heard to the Assessee. - AT

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TP Adjustment - Adjustment on account of working capital ...

Re-evaluate Working Capital Adjustments in Transfer Pricing; Follow OECD Guidelines and Ensure Assessee's Right to Be Heard.

May 7, 2022

Case Laws Income Tax AT

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