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2018 (9) TMI 413 - AT - Income TaxDetermination of the arms length price of international transaction of business support service - Held that:- As during the course of proceedings before the ld TPO assessee has shown the copies of the email which shows that certain services are received however same are only sample emails which are stated by the assessee as proof of receipt of the services. The emails are dated 16.08.2012, 13.06.2010, 02.05.2012, 07.05.2013, 14.06.2013. Some of the emails are not pertaining to the impugned assessment year and from these emails it is for the assessee to show before the ld TPO that services have been received by the assessee - the additional evidences filed by the assessee before the ld DRP also contains certain emails which have not been considered by the lower authorities. These are also required to be considered - referring to history of determination of ALP by the ld AO in case of the assessee for earlier and subsequent years and in the interest of justice, it is necessary that the issue with respect to determination of the ALP of the international transaction of business support services and technical service fees are remitted back to the file of the ld Transfer Pricing Officer for determination of their ALP. with respect to the royalty payment of ₹ 42055227/- ALP of which determined by ld TPO of ₹ 4715664/-, we also remit the issue back to the file of the ld AO with a direction to the assessee to show how payment of royalty is inextricably linked with the manufacturing activities and why it ought to be aggregated and benchmarked together with other international transaction under transactional net margin method.
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