https://www.taxtmi.com/caselaws?id=426323 The Tribunal partially allowed the appeal by the private limited company engaged in freight and cargo forwarding services for the assessment year 2012-13. It deleted the Transfer Pricing Adjustment of Rs. 2,47,69,939/- and directed the AO to reconcile the tax deducted at source. The Tribunal emphasized the importance of the management services for the company's business and criticized the improper application of the benefit test by the Revenue authorities. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 13 Aug 2022 08:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426323 The Tribunal partially allowed the appeal by the private limited company engaged in freight and cargo forwarding services for the assessment year 2012-13. It deleted the Transfer Pricing Adjustment of Rs. 2,47,69,939/- and directed the AO to reconcile the tax deducted at source. The Tribunal emphasized the importance of the management services for the company's business and criticized the improper application of the benefit test by the Revenue authorities. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426323