Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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HC held that the Transfer Pricing Officer (TPO) improperly rejected the assessee's transfer pricing study for intra-group services. The ITAT's decision to remand the matter was upheld, requiring the TPO to re-examine the transfer pricing analysis and verify whether conditions under Section 92C(3) are satisfied before making any adjustment. The fundamental premise of the TPO that no services were received was rejected, necessitating a comprehensive reassessment of the intra-group service transaction's arm's length pricing.
HC held that the Transfer Pricing Officer (TPO) improperly rejected the assessee's transfer pricing study for intra-group services. The ITAT's decision to remand the matter was upheld, requiring the TPO to re-examine the transfer pricing analysis and verify whether conditions under Section 92C(3) are satisfied before making any adjustment. The fundamental premise of the TPO that no services were received was rejected, necessitating a comprehensive reassessment of the intra-group service transaction's arm's length pricing.
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