2025 (5) TMI 893

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..... Om Narayan Rai, Adv. and Mr. Prithu Dudhoria, Adv. For the Respondent : Mr. Nikhilesh Gupta, Adv., Mr. Siddharth Das, Adv. and Mr. Indranil Banerjee, Adv. ORDER The Court: - We have heard the learned Counsel for either sides. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 27th April, 2023 passed by the Income Tax Ap....

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....ome Tax Appellate Tribunal has committed substantial error in law in not appreciating that the assessee has failed to prove the benefit test for paying the support services fee which is a prerequisite for determination of a charge for the alleged service? iv) Whether the Learned Income Tax Appellate Tribunal has committed substantial error in law in not appreciating that benefit test for ....

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....the order passed by the TPO for the immediate preceding year, i.e., AY 2012-13 was challenged by way of an appeal before [CIT(A)] and the appeal filed by the assessee was allowed by order dated 29th March, 2019. It is not in dispute that the said order has attained finality, as the revenue could not prefer an appeal on account of the appeal being dismissed on the ground of low tax effect. Be that ....