https://www.taxtmi.com/highlights?id=88707 ITAT adjudicated transfer pricing dispute regarding service charges paid to associated enterprises (AEs). The tribunal found insufficient documentary evidence proving the exact nature and commensurate value of marketing/sales support services rendered. While acknowledging potential business support requirements, ITAT determined the appellant failed to substantiate service specifics. Consequently, the tribunal set aside the original assessment order and remanded the matter to Assessing Officer/Transfer Pricing Officer for comprehensive re-examination, directing a detailed evaluation of evidential records. The appellant's appeal was allowed for statistical purposes, mandating a fresh assessment with opportunity to provide additional substantiating documentation regarding inter-company service transactions. en-us Sat, 24 May 2025 09:00:56 +0530 Sat, 24 May 2025 09:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88707 ITAT adjudicated transfer pricing dispute regarding service charges paid to associated enterprises (AEs). The tribunal found insufficient documentary evidence proving the exact nature and commensurate value of marketing/sales support services rendered. While acknowledging potential business support requirements, ITAT determined the appellant failed to substantiate service specifics. Consequently, the tribunal set aside the original assessment order and remanded the matter to Assessing Officer/Transfer Pricing Officer for comprehensive re-examination, directing a detailed evaluation of evidential records. The appellant's appeal was allowed for statistical purposes, mandating a fresh assessment with opportunity to provide additional substantiating documentation regarding inter-company service transactions. Highlights Income Tax Sat, 24 May 2025 09:00:56 +0530 https://www.taxtmi.com/highlights?id=88707