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    <title>2021 (9) TMI 1361 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the CIT(A)&#039;s decision for the assessment year 2010-11, holding that the services received by the assessee from Nalco US and Nalco Pacific were intra group services, not stewardship activities. The Tribunal upheld the CIT(A)&#039;s order based on the previous year&#039;s decision, emphasizing that the dispute solely concerned the nature of services, not the Arm&#039;s Length Price determination. Consequently, the appeal was rejected, affirming that the services in question were intra group services.</description>
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      <title>2021 (9) TMI 1361 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=301171</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal against the CIT(A)&#039;s decision for the assessment year 2010-11, holding that the services received by the assessee from Nalco US and Nalco Pacific were intra group services, not stewardship activities. The Tribunal upheld the CIT(A)&#039;s order based on the previous year&#039;s decision, emphasizing that the dispute solely concerned the nature of services, not the Arm&#039;s Length Price determination. Consequently, the appeal was rejected, affirming that the services in question were intra group services.</description>
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