The assessee had computed the arm’s length price in respect of the allocation of intra-group services adopting the transactional net margin method but the Transfer Pricing Officer held that the services were nil on an application of the comparable uncontrolled price method but the Tribunal remanded the matter to the Transfer Pricing Officer to consider the matter afresh, and the High Court held that the Commissioner (Appeals) and the Tribunal having recorded concurrent findings that the assessee had received the intra-group services and the transfer pricing study of the assessee could not be rejected unless the conditions as set out in section 92C(3) were satisfied, that the Transfer Pricing Officer had not examined the transfer pricing analysis furnished by the assessee regarding the value of the services received, there was no infirmity in the Tribunal’s decision in remanding the matter to the Transfer Pricing Officer to consider afresh whether any of the conditions under section 92C(3) were satisfied before proceeding to make transfer pricing adjustment on account of intra-group services. SLP of revenue dismissed. (AY. 2019-20)