https://www.taxtmi.com/highlights?id=101103 On materially identical facts, the adjustment for PTSE services, IT support services and centralized support services was unsustainable because the assessee had already shown rendition of services through agreements, invoices, emails, cost allocation workings and third-party evidence, and the earlier co-ordinate Bench had rejected a nil arm's length price. No distinguishing feature was shown for the year under consideration, so the binding earlier decision had to be followed. Mere pendency of the revenue's appeal did not dilute that precedent absent any stay or reversal. The transfer pricing adjustment was therefore deleted and the appeal allowed. en-us Thu, 25 Jun 2026 08:27:37 +0530 Thu, 25 Jun 2026 08:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101103 On materially identical facts, the adjustment for PTSE services, IT support services and centralized support services was unsustainable because the assessee had already shown rendition of services through agreements, invoices, emails, cost allocation workings and third-party evidence, and the earlier co-ordinate Bench had rejected a nil arm's length price. No distinguishing feature was shown for the year under consideration, so the binding earlier decision had to be followed. Mere pendency of the revenue's appeal did not dilute that precedent absent any stay or reversal. The transfer pricing adjustment was therefore deleted and the appeal allowed. Highlights Income Tax Thu, 25 Jun 2026 08:27:37 +0530 https://www.taxtmi.com/highlights?id=101103