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2021 (4) TMI 241 - AT - Income TaxTP Adjustment - AO/TPO determined the ALP at NIL - Cost allocation - proof of receiving the services from the AE as well as to justify the payment made to AE is commensurate with the services received - what is the cost incurred and how the fees are determined by the AE for the services rendered? - HELD THAT:- We notice from the record that in the earlier proceedings, assessee has submitted additional evidences before the bench and the Coordinate Bench has admitted those additional evidences. We do not see any reason to reassess the same. Hence, coming to the facts, we notice that business module and functions of the assessee are same during the Assessment Year 2012-13 and Assessment Year 2013-14. In both the Assessment Year's, assessee has submitted the intra group agreements, communications and cost allocations between the group concerns based on allocation method adopted before tax authorities. AO/TPO have rejected the same and analyzed the intra group services on the basis of benefit test. The AO/TPO determined the ALP at NIL. In the current assessment year, TPO determined the ALP at NIL on the reasoning that assessee has not received the services and has not proved the benefit test. Since the facts are similar to the facts in Assessment Year 2013-14[2020 (2) TMI 503 - ITAT MUMBAI], we deem it fit to follow the decision of Coordinate Bench of ITAT for Assessment Year 2013-14. Accordingly, the grounds of appeal raised by the assessee are allowed.
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