https://www.taxtmi.com/caselaws?id=793346 Contemporaneous documentary evidence of actual receipt and use of intra-group services prevented the arm's length price from being fixed at nil on a mere subjective view of benefit, and the transfer pricing adjustment was deleted. Once the services were accepted as rendered, the consequential disallowance under section 37(1) also could not survive and was deleted. On the refund issue, the claim for short grant of interest under section 244A required verification of the computation, and the Assessing Officer was directed to examine the claim and grant statutory interest in accordance with law. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793346 Contemporaneous documentary evidence of actual receipt and use of intra-group services prevented the arm's length price from being fixed at nil on a mere subjective view of benefit, and the transfer pricing adjustment was deleted. Once the services were accepted as rendered, the consequential disallowance under section 37(1) also could not survive and was deleted. On the refund issue, the claim for short grant of interest under section 244A required verification of the computation, and the Assessing Officer was directed to examine the claim and grant statutory interest in accordance with law. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793346