https://www.taxtmi.com/caselaws?id=794458 Transfer pricing adjustment for Technical Support Services, Business Support Services, and Managerial, Administrative and Related Services was deleted because the year was factually identical to an earlier year in the assessee's own case, the aggregation approach had already been accepted, and the associated enterprise services were found proved; on the principle of consistency, a nil adjustment was not justified without contrary material. The CSR contribution issue was treated as potentially eligible for deduction under Section 80G, but only subject to statutory conditions and verification of supporting evidence, so the matter was remitted to the Assessing Officer for factual examination. en-us Thu, 11 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794458 Transfer pricing adjustment for Technical Support Services, Business Support Services, and Managerial, Administrative and Related Services was deleted because the year was factually identical to an earlier year in the assessee's own case, the aggregation approach had already been accepted, and the associated enterprise services were found proved; on the principle of consistency, a nil adjustment was not justified without contrary material. The CSR contribution issue was treated as potentially eligible for deduction under Section 80G, but only subject to statutory conditions and verification of supporting evidence, so the matter was remitted to the Assessing Officer for factual examination. Case-Laws Income Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794458