https://www.taxtmi.com/caselaws?id=770004 ITAT Mumbai held the final assessment order void ab initio for contravening Section 144C(13) as the AO failed to follow DRP directions, citing ESPN Star Sports and other precedents. Regarding intra-group services disallowance, the tribunal found the assessee sufficiently demonstrated receipt of services through proper documentation and benchmarking. The payments were made without markup and met arm's length principle. Relying on EKL Appliances and Lumax Industries, the tribunal ruled benefit test requirement doesn't emanate from statutory provisions, directing deletion of disallowance adjustment for intra-group charges. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 05 May 2025 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770004 ITAT Mumbai held the final assessment order void ab initio for contravening Section 144C(13) as the AO failed to follow DRP directions, citing ESPN Star Sports and other precedents. Regarding intra-group services disallowance, the tribunal found the assessee sufficiently demonstrated receipt of services through proper documentation and benchmarking. The payments were made without markup and met arm's length principle. Relying on EKL Appliances and Lumax Industries, the tribunal ruled benefit test requirement doesn't emanate from statutory provisions, directing deletion of disallowance adjustment for intra-group charges. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770004