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No additions on grounds that no benefit accrued to assessee from services received from AEs

February 13, 2020[2020] 113 389 (Delhi - Trib.)

TRANSFER PRICING: Where assessee availed certain intra-group services from its AE and Commissioner (Appeals) computed ALP of such services being 30 per cent of value, since incurring of expenditure by assessee was not in dispute and only reason given by Revenue authorities was that assessee did not need such services as same were duplicative and that assessee did not file sufficient details to establish that it received some benefit, order of Commissioner (Appeals) was to be set aside and AO/TPO was to be directed to delete addition

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