https://www.taxtmi.com/caselaws?id=432271 A transfer pricing order issued on 31 October 2019 without a mandatory Document Identification Number was treated as invalid under the CBDT circular, and the later order of 1 November 2019 could not cure the defect or survive the prescribed limitation period. On the management fee issue, the treaty-based make-available test was not satisfied because the services were routine management and administrative support and did not transfer technical knowledge, skill, experience, know-how or processes for independent future use. The payments were therefore not fees for technical services, and disallowance for failure to deduct tax at source was unsustainable. The additions from both the transfer pricing adjustment and the TDS disallowance were deleted. en-us Wed, 09 Nov 2022 00:00:00 +0530 Mon, 10 Jun 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432271 A transfer pricing order issued on 31 October 2019 without a mandatory Document Identification Number was treated as invalid under the CBDT circular, and the later order of 1 November 2019 could not cure the defect or survive the prescribed limitation period. On the management fee issue, the treaty-based make-available test was not satisfied because the services were routine management and administrative support and did not transfer technical knowledge, skill, experience, know-how or processes for independent future use. The payments were therefore not fees for technical services, and disallowance for failure to deduct tax at source was unsustainable. The additions from both the transfer pricing adjustment and the TDS disallowance were deleted. Case-Laws Income Tax Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432271