Arm's Length Principle Upheld: Non-Availing Services Doesn't Justify Claim Rejection; Payments to AE Not Challenged by TPO/DRP.
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....TPA - ALP of umbrella of services - Non-availing of services cannot be the basis for rejecting the claim - TPO or the DRP has not stated that payment made by the assessee to its AE were not at Arm’s length.....


TaxTMI
TaxTMI