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    <title>Assessing Officer&#039;s Arm&#039;s-Length Price for Project Fees Incorrect; Transfer-Pricing Officer&#039;s Zero Valuation Overturned.</title>
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    <description>TP Adjustment - specified domestic transaction of project management and supervision - Capitalized expenditure - AO is incorrect in determining the arm’s-length price of specified domestic transaction after omission of clause (i) of Section 92BA - the action of the learned transfer-pricing officer in determining the arm’s-length price of project management and supervision fees at Rs Nil and consequent disallowance of depreciation there on is not correct. - AT</description>
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