https://www.taxtmi.com/caselaws?id=793887 Nil ALP determination for PTSE, IT support and centralised support services was deleted because the year's facts were materially identical to the assessee's earlier year, where service rendition had already been found established from agreements, invoices, emails, cost allocation workings and third-party evidence. The Tribunal treated that earlier finding as binding in the absence of any stay or reversal, and held that mere pendency of the Revenue's appeal before the High Court did not dilute its force. The transfer pricing adjustment was therefore deleted in favour of the assessee. en-us Fri, 19 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 16:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793887 Nil ALP determination for PTSE, IT support and centralised support services was deleted because the year's facts were materially identical to the assessee's earlier year, where service rendition had already been found established from agreements, invoices, emails, cost allocation workings and third-party evidence. The Tribunal treated that earlier finding as binding in the absence of any stay or reversal, and held that mere pendency of the Revenue's appeal before the High Court did not dilute its force. The transfer pricing adjustment was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793887