https://www.taxtmi.com/caselaws?id=793284 Actual receipt of intra-group management support services was proved by agreements, invoices, time sheets, e-mails and related records, so the TPO could not treat the payment as stewardship expenditure or fix the arm's length price at nil without applying a recognised transfer pricing method; the adjustment was deleted. In the manufacturing segment, the tested party's margin, after correcting abnormal costs and comparable analysis, remained higher than the comparable margin under TNMM, so no transfer pricing addition survived; that adjustment was also deleted. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793284 Actual receipt of intra-group management support services was proved by agreements, invoices, time sheets, e-mails and related records, so the TPO could not treat the payment as stewardship expenditure or fix the arm's length price at nil without applying a recognised transfer pricing method; the adjustment was deleted. In the manufacturing segment, the tested party's margin, after correcting abnormal costs and comparable analysis, remained higher than the comparable margin under TNMM, so no transfer pricing addition survived; that adjustment was also deleted. Case-Laws Income Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793284