Tribunal held that , some services received from associated enterprises and the applicability of the benefit test could not be countenanced .International transactions should be bench marked separately. On facts comparable uncontrolled price method is most appropriate method accordingly for determination of management group cost, matter was remitted to the AO for a fresh determination of the arm’s length price . ( AY. 2008 -09, 2009-10, 2012-13)
Atotech India P. Ltd v. ACIT ( 2018) 64 ITR 74 (SN) /167 DTR 17/194 TTJ 1( Delhi) (Trib)
S. 92C : Transfer pricing – Arm’s length price -Management group cost – Some services received from associated enterprises and the applicability of the benefit test could not be countenanced -International transactions should be bench marked separately – Comparable uncontrolled price method most appropriate method – For determination of management group cost, matter was remitted to the AO for a fresh determination of the arm’s length price .