https://www.taxtmi.com/caselaws?id=296275 The appellant's challenge against Transfer Pricing Officer's (TPO) adjustments regarding comparables was partially successful, with specific inclusions and exclusions directed by the Tribunal. The assignment of NIL value to international transactions related to Intra Group Services (IGS) was referred back to the TPO for further examination. The disallowance under section 40a(ia) for failure to deduct tax at source on payments made to non-residents was deleted by the Tribunal. The appeal was allowed in part, with directions for adjustments and deletions, pronounced on 23.10.2019. en-us Wed, 23 Oct 2019 00:00:00 +0530 Tue, 13 Jul 2021 10:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296275 The appellant's challenge against Transfer Pricing Officer's (TPO) adjustments regarding comparables was partially successful, with specific inclusions and exclusions directed by the Tribunal. The assignment of NIL value to international transactions related to Intra Group Services (IGS) was referred back to the TPO for further examination. The disallowance under section 40a(ia) for failure to deduct tax at source on payments made to non-residents was deleted by the Tribunal. The appeal was allowed in part, with directions for adjustments and deletions, pronounced on 23.10.2019. Case-Laws Income Tax Wed, 23 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296275