Sec. 92CA of Income Tax Act, 1961 – Transfer Pricing – The appeal is preferred by the assessee emanates from the directions of the DRP for the A.Yrs 2014-15 u/s.144C(5) of the IT Act, 1961 with regard to "Transfer Pricing Adjustment" as well as "Corporate Tax". Tribunal allowed the appeal of the assessee directing the TPO not to make negative working capital adjustment by holding that:– TPO should have done necessary working capital adjustment to the profits of the selected comparables so as to make them comparable to the assessee – FIS SOLUTIONS (INDIA) P. LTD. [2020] 79 ITR (TRIB) 656 (ITAT-PUNE)