https://www.taxtmi.com/caselaws?id=802484 Transfer pricing adjustments to the mark-up on associated enterprise support services require application of a prescribed arm's length pricing method under section 92C and Rule 10B. Characterising the services as coordination or pass-through activities alone does not support an adjustment without applying such a method. Section 43B permits deduction of specified liabilities on actual payment. IGST liability disallowed in an earlier year is deductible when paid during the relevant assessment year. en-us Wed, 21 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802484 Transfer pricing adjustments to the mark-up on associated enterprise support services require application of a prescribed arm's length pricing method under section 92C and Rule 10B. Characterising the services as coordination or pass-through activities alone does not support an adjustment without applying such a method. Section 43B permits deduction of specified liabilities on actual payment. IGST liability disallowed in an earlier year is deductible when paid during the relevant assessment year. Case-Laws Income Tax Wed, 21 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802484