Tribunal held that the reimbursement was not duplicative in nature. Since the assessee had earned income from its customers at a cost +10 Per Cent. After including cost of such service. No addition was made in subsequent year . Addition was directed to be deleted . ( AY.2012-13)
WM India Technical and Consulting Services Pvt. Ltd. v. Dy. CIT (2020)82 ITR 37 (SN)(Delhi) (Trib)
S.92C: Transfer pricing — Arm’s length price — Reimbursement of expenses- Addition is held to be not valid .