https://www.taxtmi.com/caselaws?id=794388 Intra-group service charges were treated as business-related services, not as shareholder, stewardship, duplicate, incidental or on-call services, but the arm's length price under the transactional net margin method had not been examined in light of the prescribed method; the matter was restored to the TPO for fresh verification. Additions arising from processing of the return and the claim for set-off of brought forward business loss and unabsorbed depreciation were found to require factual verification; those issues were restored to the jurisdictional AO for decision in accordance with law. The appeal resulted only in remand and statistical relief, without final deletion of the transfer pricing addition on merits. en-us Fri, 05 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 05:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794388 Intra-group service charges were treated as business-related services, not as shareholder, stewardship, duplicate, incidental or on-call services, but the arm's length price under the transactional net margin method had not been examined in light of the prescribed method; the matter was restored to the TPO for fresh verification. Additions arising from processing of the return and the claim for set-off of brought forward business loss and unabsorbed depreciation were found to require factual verification; those issues were restored to the jurisdictional AO for decision in accordance with law. The appeal resulted only in remand and statistical relief, without final deletion of the transfer pricing addition on merits. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794388