https://www.taxtmi.com/caselaws?id=330678 The Tribunal allowed the appeal, holding that the arm's length price adjustment for intra group services would decrease the income, contravening Section 92(3) of the Income Tax Act. Consequently, the transfer pricing provisions could not be applied to intra group services, providing relief to the assessee by disallowing the adjustment and preventing erosion of the tax base. en-us Mon, 25 Jul 2016 00:00:00 +0530 Fri, 17 Jul 2026 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330678 The Tribunal allowed the appeal, holding that the arm's length price adjustment for intra group services would decrease the income, contravening Section 92(3) of the Income Tax Act. Consequently, the transfer pricing provisions could not be applied to intra group services, providing relief to the assessee by disallowing the adjustment and preventing erosion of the tax base. Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330678