Matter remanded if additions are made by TPO without working capital adjustments

IN THE ITAT DELHI BENCH ‘F’ Cowi India (P.) Ltd. versus Assistant Commissioner of Income-tax, Gurgaon Circle-1 IT APPEAL NO. 5052 (DELHI) OF 2010 [ASSESSMENT YEAR 2006-07] APRIL 19, 2012 ORDER Rajpal Yadav, Judicial Member The assessee is in appeal before us against the order of Learned Assistant Commissioner of Income-tax dated 17.09.2010 passed under section 143(3) read with section 144C of the Income-tax Act, 1961 for assessment year 2006-07. It has raised thirteen grounds of appeal which are not in consonance with Rule 8 of the ITAT’s Rules, they are desc...