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AO couldn’t question availment of services from AEs if assessee duly provided evidence

October 16, 2020[2020] 120 224 (Delhi - Trib.)

TRANSFER PRICING : Where assessee was availing specialized services which were provided by AEs from common pool and evidences in this regard had been filed by assessee, there was no merit in order of Assessing Officer in questioning availment of services and benefit derived by assessee

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