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2022 (4) TMI 391 - AT - Income TaxTP Adjustment - arm”s length price of international transaction pertaining to payment of management services fees by appellant to its Associated Enterprises (AE) - HELD THAT: In similar circumstances on identical facts, this Tribunal in assessee”s own case for A.Y. 2009-10 [2019 (9) TMI 1313 - ITAT PUNE] reversed the order of DRP and directed the AO to accept the value of management services as claimed by the assessee. Similarly, this Tribunal in A.Y. 2010-11 [2020 (2) TMI 114 - ITAT PUNE] also taking into consideration the findings of Tribunal in A.Y. 2009-10 allowed ground raised therein and directed the AO to accept the value of management services as claimed by the assessee by reversing the order of DRP - Appeal of assessee allowed.
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