https://www.taxtmi.com/caselaws?id=435392 The Revenue's appeal was dismissed due to the tax effect falling below the revised monetary limit as per CBDT Circular no.17/2019. The assessee's appeal was allowed, leading to the deletion of transfer pricing adjustments for Central & Regional Support Services, Software Development and IT Services, Business Support Services, and Investment Advisory Services. The Tribunal directed the AO to delete the adjustments based on well-substantiated services and cost allocation methods. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 09 Oct 2023 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435392 The Revenue's appeal was dismissed due to the tax effect falling below the revised monetary limit as per CBDT Circular no.17/2019. The assessee's appeal was allowed, leading to the deletion of transfer pricing adjustments for Central & Regional Support Services, Software Development and IT Services, Business Support Services, and Investment Advisory Services. The Tribunal directed the AO to delete the adjustments based on well-substantiated services and cost allocation methods. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435392