https://www.taxtmi.com/caselaws?id=429818 The dominant issues were (i) whether the TPO could segregate the international transaction of payment of group fees from other international transactions for benchmarking, and (ii) whether the ALP could be determined at nil for alleged non-receipt of services. Relying on its earlier orders for prior AYs on identical facts, the ITAT upheld separate benchmarking of group fees. On ALP, it held that nil ALP under CUP cannot rest solely on absence of evidence without fresh examination; the TPO must first verify actual availment/benefit of services and consider potential overlap with royalty/R&D cost sharing, then re-determine ALP using any appropriate method. The TP adjustment was set aside and remanded to AO/TPO for fresh determination. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 08 Jan 2026 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429818 The dominant issues were (i) whether the TPO could segregate the international transaction of payment of group fees from other international transactions for benchmarking, and (ii) whether the ALP could be determined at nil for alleged non-receipt of services. Relying on its earlier orders for prior AYs on identical facts, the ITAT upheld separate benchmarking of group fees. On ALP, it held that nil ALP under CUP cannot rest solely on absence of evidence without fresh examination; the TPO must first verify actual availment/benefit of services and consider potential overlap with royalty/R&D cost sharing, then re-determine ALP using any appropriate method. The TP adjustment was set aside and remanded to AO/TPO for fresh determination. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429818