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Income Tax | Working Capital Adjustment Must Be Considered in Transfer Pricing Analysis: ITAT Chennai

5 Oct 2026 · 5 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chennai restored TP issues on working capital, comparables and royalty and deleted ₹51 lakh PF/ESI disallowance for AY 2015-16. The post Working Capital Adjustment Must Be Considered in Transfer Pricing Analysis: ITAT Chennai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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