https://www.taxtmi.com/caselaws?id=426706 The Tribunal set aside the disallowance of the cost of administrative support services and mark-up on services received from Associated Enterprises, remanding both issues to the Transfer Pricing Officer for fresh consideration. The Tribunal emphasized that the TPO's role is to assess arm's length pricing, not question the necessity or benefits of services. The decision allowed the appeal of the assessee for statistical purposes, directing a reevaluation focusing on the pricing and benefits derived from the services. en-us Thu, 28 Jul 2022 00:00:00 +0530 Wed, 24 Aug 2022 08:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426706 The Tribunal set aside the disallowance of the cost of administrative support services and mark-up on services received from Associated Enterprises, remanding both issues to the Transfer Pricing Officer for fresh consideration. The Tribunal emphasized that the TPO's role is to assess arm's length pricing, not question the necessity or benefits of services. The decision allowed the appeal of the assessee for statistical purposes, directing a reevaluation focusing on the pricing and benefits derived from the services. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426706