https://www.taxtmi.com/caselaws?id=378860 The Tribunal allowed both appeals filed by the assessee for the assessment years 2012-13 and 2013-14. It directed the Transfer Pricing Officer to consider the foreign associated enterprises as the tested party, accept the audited segmental analysis for transactions, and recognize administrative and IT support services as genuine services rather than stewardship functions. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 06 Sep 2022 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378860 The Tribunal allowed both appeals filed by the assessee for the assessment years 2012-13 and 2013-14. It directed the Transfer Pricing Officer to consider the foreign associated enterprises as the tested party, accept the audited segmental analysis for transactions, and recognize administrative and IT support services as genuine services rather than stewardship functions. Case-Laws Income Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378860