2024 (6) TMI 1146

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..... e benefit test for intra group services ought to be evaluated every year and that reliance on subsequent years APA agreement to hold that the alleged services meet the benefit test criteria ? - whether the Tribunal was justified in law in not appreciating the fact that the assessee is making payment to its foreign AE for those alleged services which are stewardship in nature and therefore the arm .....

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..... ;BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Vipul Kundalia, Adv. Mr. Amit Sharma, Adv. for appellant in item no.12. Ms. Smita Das De, Adv. Mr. Amit Sharma, Adv. for appellant in item no.13. Ms. Sutapa Roy Chowdhury, Adv. Mr. R. N. Dutt, Adv. Ms. Aratrika Roy, Adv. for respondents. ORDER The Court :- This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 20.11 .....

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..... f the case the Tribunal was justified in law in not appreciating the fact that the assessee is making payment to its foreign AE for those alleged services which are stewardship in nature and therefore the arm s length price for such services should be Nil ? iv. Whether in the facts and circumstances of the case the Tribunal was justified in law in not distinguishing the functional comparability of .....

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