Dismissing the appeal of the revenue the Court held that, Comparable and Working capital adjustment arrived by the Tribunal is based on question of fact hence no substantial question of law arises. (AY. 2010-11)
CIT v. Goldman Sachs Services P. Ltd. (2018) 409 ITR 268 (Karn) (HC)
S. 92C : Transfer pricing–Arm’s length price–Comparable- Working capital adjustment–Question of fact–No substantial question of law. [S. 260A]