https://www.taxtmi.com/caselaws?id=290193 The Tribunal upheld the Transfer Pricing Officer's Arm's Length Price adjustment for management fee, technical support, and professional fees, citing lack of evidence of services received from the associated enterprise. Regarding the deduction under Section 10A, the Tribunal followed the High Court's decision, reducing certain expenses from both export turnover and total turnover. The Tribunal dismissed the appeal, emphasizing the assessee's burden to prove service receipt for intra-group transactions and rejecting the application of res judicata in income tax assessments. Remand was deemed unnecessary for further evidence presentation. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sun, 13 Sep 2020 10:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290193 The Tribunal upheld the Transfer Pricing Officer's Arm's Length Price adjustment for management fee, technical support, and professional fees, citing lack of evidence of services received from the associated enterprise. Regarding the deduction under Section 10A, the Tribunal followed the High Court's decision, reducing certain expenses from both export turnover and total turnover. The Tribunal dismissed the appeal, emphasizing the assessee's burden to prove service receipt for intra-group transactions and rejecting the application of res judicata in income tax assessments. Remand was deemed unnecessary for further evidence presentation. Case-Laws Income Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290193