https://www.taxtmi.com/caselaws?id=299919 The Tribunal allowed the appellant's appeal, setting aside the transfer pricing adjustment on management fees paid to associated enterprises for the Assessment Year 2013-14. The Tribunal emphasized the importance of substantiating claims with evidence and directed a verification of services rendered by the associated enterprise. If evidence of services received was provided, the transfer pricing adjustment could potentially be deleted. The decision was made in Chennai on April 12, 2021. en-us Mon, 12 Apr 2021 00:00:00 +0530 Wed, 05 Jan 2022 05:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299919 The Tribunal allowed the appellant's appeal, setting aside the transfer pricing adjustment on management fees paid to associated enterprises for the Assessment Year 2013-14. The Tribunal emphasized the importance of substantiating claims with evidence and directed a verification of services rendered by the associated enterprise. If evidence of services received was provided, the transfer pricing adjustment could potentially be deleted. The decision was made in Chennai on April 12, 2021. Case-Laws Income Tax Mon, 12 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299919