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Intra group services
( 29 results )
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Rulings
ITAT: Deletes TP-adjustment qua management-fees sans application of prescribed method; Rejects ALP determined on estimation basis
Nov 25, 2022
Rulings
HC: Upholds Nil ALP absent evidence supporting receipt of services; Every AY a separate unit
Nov 14, 2022
Rulings
ITAT: Treats forex gain, insurance claim as operating in nature; Remits issue qua payment for IGS
Nov 10, 2022
Rulings
ITAT: Deletes adjustment qua intra-group managerial support services; Follows precedent
Nov 07, 2022
Rulings
HC: Dismisses Revenue’s appeal; No substantial question arises w.r.t intra-group services and interest on AE-receivables
Sep 28, 2022
Rulings
ITAT: Follows earlier orders, directs exclusion of IGS charges from operating cost if benchmarked separately
Sep 28, 2022
Rulings
ITAT: Deletes ALP-adjustment in respect of intra group services, AMP expenses for Philips India; Follows earlier orders
Sep 09, 2022
Rulings
ITAT: Dismisses Revenue's appeal qua comparables for Reliance IT Park's ITeS / Business Support Services segments
Sep 09, 2022
Rulings
ITAT: Holds admin/IT support-services not stewardship services, accepts foreign-AE as tested party; Follows precedent
Aug 24, 2022
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