The assessee paid management fees to its associated Enterprise in Canada during the year. No TDS was deducted on the said payments and accordingly, S. 40a(ia) of the Act was invoked to disallow the entire expenditure. Thereafter, the Transfer Pricing Officer determined that these fees are in the nature of Shareholder services and accordingly determined the value at Nil, i.e. entire amount was added back.  Held that addition under S. 92CA, as well as S. 40a(ia) result in double taxation and appeal of the assessee allowed. (AY. 2010-11, 2011-12, 2012-13)