https://www.taxtmi.com/caselaws?id=275039 The Tribunal upheld the legality of the assessment order issued by the Deputy Commissioner of Income Tax and Joint Director of Income-tax. It supported the Transfer Pricing Officer's decision to benchmark the management fee separately, setting the Arm's Length Price at 'Nil' due to insufficient evidence of services rendered by Associated Enterprises. The interest liabilities under Sections 234C and 234D were upheld as consequential to the adjustments made, resulting in the dismissal of the appellant's appeal. en-us Wed, 24 May 2017 00:00:00 +0530 Sun, 16 Sep 2018 18:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275039 The Tribunal upheld the legality of the assessment order issued by the Deputy Commissioner of Income Tax and Joint Director of Income-tax. It supported the Transfer Pricing Officer's decision to benchmark the management fee separately, setting the Arm's Length Price at 'Nil' due to insufficient evidence of services rendered by Associated Enterprises. The interest liabilities under Sections 234C and 234D were upheld as consequential to the adjustments made, resulting in the dismissal of the appellant's appeal. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275039