https://www.taxtmi.com/caselaws?id=798026 Transfer-pricing adjustment for intra-group management, sales and support services was deleted where agreements, allocation workings, invoices and supporting material demonstrated that the services were rendered and supported business operations. The services were not established as shareholder or stewardship activities. An arm's length price of nil under the Comparable Uncontrolled Price Method lacked comparable uncontrolled transactions and cogent benchmarking. The entity-level operating margin, after the service costs, remained within the accepted arm's length range. en-us Tue, 25 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798026 Transfer-pricing adjustment for intra-group management, sales and support services was deleted where agreements, allocation workings, invoices and supporting material demonstrated that the services were rendered and supported business operations. The services were not established as shareholder or stewardship activities. An arm's length price of nil under the Comparable Uncontrolled Price Method lacked comparable uncontrolled transactions and cogent benchmarking. The entity-level operating margin, after the service costs, remained within the accepted arm's length range. Case-Laws Income Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798026