TP adjustment made on account of payment of management charges - Proof of availment of services - the...

TP adjustment made on account of payment of management charges - Proof of availment of services - the payment made by the assessee being cost to cost reimbursement of the services availed from common pool is duly allowable as a business expenditure in the hands of the assessee. - TPO has exceeded his jurisdiction in holding the value of the said international transaction at NIL. - AT .....

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