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    <title>2025 (5) TMI 271 - ITAT DELHI</title>
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    <description>ITAT Delhi ruled in favor of the assessee regarding transfer pricing adjustments for intra-group services including technical, marketing, accounting, financial, sourcing, logistics, HR, and business support services availed from associated enterprises. The tribunal found that the assessee provided adequate cost-benefit analysis and documentary evidence for all service categories. Relying on precedent from another case involving the same assessee, ITAT deleted the entire transfer pricing adjustment made by revenue authorities for administrative support services, concluding the services were legitimate and properly documented.</description>
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