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2022 (1) TMI 1386 - AT - Income TaxTP adjustment - Intra Group Services paid to AE for failing transfer support services - HELD THAT:- As undisputed fact that all the issues involved are covered by the decision of the Tribunal in assessee's own case[2020 (2) TMI 156 - ITAT DELHI]. In fact the ld. DRP has categorically directed the AO to verify from the record if no appeal has been preferred by the Department before the Hon'ble High Court against the order of the Tribunal for assessment year 2015-16, then no addition should be made and it was only subject to the fact that if any appeal has been filed before the Hon'ble High Court then only addition should be sustained. Now it has been brought on record that no appeal has been preferred by the Department before the Hon'ble High Court and, therefore, the order of the direction of the DRP to delete the addition as the decision of the Tribunal is upheld - Appeal of assessee allowed.
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