https://www.taxtmi.com/caselaws?id=779336 ITAT HYDERABAD (AT) deleted the disallowance for adjustment to a provision for technical services where the amount was not claimed as expenditure in the year under consideration. The bench set aside the determination that the ALP for technical services received from a Singapore AE was nil and remitted that issue to the DRP for fresh findings. A transfer-pricing adjustment treating ALP as nil for regional support services was remanded to the AO/TPO for verification of the assessee's evidence in accordance with law. An addition for unbilled revenue was reopened to afford the assessee an opportunity to be heard on the merits. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779336 ITAT HYDERABAD (AT) deleted the disallowance for adjustment to a provision for technical services where the amount was not claimed as expenditure in the year under consideration. The bench set aside the determination that the ALP for technical services received from a Singapore AE was nil and remitted that issue to the DRP for fresh findings. A transfer-pricing adjustment treating ALP as nil for regional support services was remanded to the AO/TPO for verification of the assessee's evidence in accordance with law. An addition for unbilled revenue was reopened to afford the assessee an opportunity to be heard on the merits. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779336