https://www.taxtmi.com/caselaws?id=438776 Transfer pricing adjustment for intra-group services was held unsustainable where the assessee produced evidence of actual receipt and the services formed part of an integrated composite arrangement linked to its core business. The transactions could not be artificially split into isolated components for benchmarking, and the tax authority could not substitute its view of commercial expediency for the assessee's business judgment. Relying on the assessee's consistent position in earlier years, the adjustment on account of intra-group services was deleted. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438776 Transfer pricing adjustment for intra-group services was held unsustainable where the assessee produced evidence of actual receipt and the services formed part of an integrated composite arrangement linked to its core business. The transactions could not be artificially split into isolated components for benchmarking, and the tax authority could not substitute its view of commercial expediency for the assessee's business judgment. Relying on the assessee's consistent position in earlier years, the adjustment on account of intra-group services was deleted. Case-Laws Income Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438776