https://www.taxtmi.com/highlights?id=69227 TP Adjustment - intra/group services in the nature of management services - DRP ignored the evidences filed by the assessee demonstrating receipt of management services by merely stating that the assessee failed the benefit test. - Adjustment made by the TPO by determining the arm’s length price of the management services at nil is unsustainable. - AT en-us Fri, 14 Apr 2023 15:52:01 +0530 Fri, 14 Apr 2023 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69227 TP Adjustment - intra/group services in the nature of management services - DRP ignored the evidences filed by the assessee demonstrating receipt of management services by merely stating that the assessee failed the benefit test. - Adjustment made by the TPO by determining the arm’s length price of the management services at nil is unsustainable. - AT Highlights Income Tax Fri, 14 Apr 2023 15:52:01 +0530 https://www.taxtmi.com/highlights?id=69227