https://www.taxtmi.com/caselaws?id=800897 Arm's-length pricing of proven intra-group GHO and RHO services requires an applicable prescribed benchmarking method; a nil valuation without the Rule 10AB analysis cannot support a transfer-pricing adjustment. Assessed income must reflect a subsequent rectification of the original processing intimation where the rectification recomputes total income. Employee ESI contributions paid by the stipulated due date remain allowable despite an inadvertent contrary entry in the tax-audit report. Where book depreciation has been added back and tax depreciation claimed, the computation requires verification before consequential adjustment, preventing duplication of depreciation disallowance. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800897 Arm's-length pricing of proven intra-group GHO and RHO services requires an applicable prescribed benchmarking method; a nil valuation without the Rule 10AB analysis cannot support a transfer-pricing adjustment. Assessed income must reflect a subsequent rectification of the original processing intimation where the rectification recomputes total income. Employee ESI contributions paid by the stipulated due date remain allowable despite an inadvertent contrary entry in the tax-audit report. Where book depreciation has been added back and tax depreciation claimed, the computation requires verification before consequential adjustment, preventing duplication of depreciation disallowance. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800897