https://www.taxtmi.com/caselaws?id=184114 The ITAT affirmed the CIT(A)'s decision regarding the arm's length pricing of intra group services, dismissing the revenue's appeal. The dispute centered on the markup charged by the AE on the cost of services, with the TPO's determination of ALP at nil being deemed contrary to transfer pricing provisions. The ITAT found no error in accepting the payment for intra group services at cost, emphasizing the need to consider actual service costs and reject excessive markups. en-us Fri, 24 Jul 2015 00:00:00 +0530 Wed, 29 Jun 2016 19:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184114 The ITAT affirmed the CIT(A)'s decision regarding the arm's length pricing of intra group services, dismissing the revenue's appeal. The dispute centered on the markup charged by the AE on the cost of services, with the TPO's determination of ALP at nil being deemed contrary to transfer pricing provisions. The ITAT found no error in accepting the payment for intra group services at cost, emphasizing the need to consider actual service costs and reject excessive markups. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184114