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TMI Blog2025 (5) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... thu 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 Appellate Tribunal "C" Bench, Kolkata in ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw 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 intra-group services ought to be evaluated? The revenue was unsuccess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012-13 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 as it may, we find that the TPO though selected CUP as the method for be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me in the assessment year 2014-15 and assessment year 2015-16. That apart, we find that the learned Tribunal has also taken note of the decision of the other High Courts and that of the Coordinate Bench of the learned Tribunal. Thus, we find that the learned Tribunal has upon re-appreciation of the factual position rightly dismissed the appeal filed by the revenue and we find no good ground to int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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