2017 (7) TMI 1462 - HC - Income Tax

Transfer Pricing Adjustment - ALP determination - - international transaction of receipt of intra-group services with its Associated Enterprises ( AEs ) - services received by the assessee should be considered to be arm s length under TNMM - HELD THAT - ITAT in the impugned order 2016 (9) TMI 1334 - ITAT DELHI followed its earlier order in the Assessee s own case for AY 2007 2008 and 2008 2009 2015 (12) TMI 1620 - ITAT DELHI . The Revenue s appeal against that order of the ITAT was dismissed by this Court vide order 2016 (9) TMI 244 - DELHI HIGH COURT - no substantial question of law arises for consideration.

Summary

The Delhi High Court dismissed the Revenue's appeal against the Income Tax Appellate Tribunal's order for the Assessment Year 2011-2012, citing a previous decision in the Assessee's favor for AY 2007-2008 and 2008-2009. The Court found no substantial question of law and dismissed the appeal.