Held that that Companies whose turnover more than Rs. 200 Crores cannot be taken as comparable. Working capital adjustment-Matter remanded. (AY. 2015-16)
Capco Technologies P. Ltd. v. Dy. CIT (2022)100 ITR 280 (Bang)(Trib)
S. 92C : Transfer pricing-Arm’s length price-Comparables-Companies whose turnover more than Rs. 200 Crores cannot be taken as comparable-Working capital adjustment-Matter remanded. [S.92CA]