https://www.taxtmi.com/caselaws?id=443406 ITAT (Mumbai) set aside the TP adjustment and remitted the matter to the AO/TPO, finding the assessee failed to prove arm's length nature of intra-group marketing services by not satisfying need, benefit, rendition and non-duplication tests. The Tribunal rejected the application of a proportionate sales percentage based on comparables, noted mischaracterisation of the assessee as a distributor rather than a manufacturer, and observed that documentary evidence was inadequately examined. The onus is on the assessee to substantiate arm's-length pricing; the TPO is directed to re-examine and determine ALP per law upon fresh submissions. en-us Tue, 25 Jul 2023 00:00:00 +0530 Sat, 27 Sep 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443406 ITAT (Mumbai) set aside the TP adjustment and remitted the matter to the AO/TPO, finding the assessee failed to prove arm's length nature of intra-group marketing services by not satisfying need, benefit, rendition and non-duplication tests. The Tribunal rejected the application of a proportionate sales percentage based on comparables, noted mischaracterisation of the assessee as a distributor rather than a manufacturer, and observed that documentary evidence was inadequately examined. The onus is on the assessee to substantiate arm's-length pricing; the TPO is directed to re-examine and determine ALP per law upon fresh submissions. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443406