{"id":62910,"date":"2026-07-30T15:52:12","date_gmt":"2026-07-30T10:22:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lintas-india-p-ltd-v-asst-cit-2025-130-itr-28-mumtrib\/"},"modified":"2026-07-30T15:52:12","modified_gmt":"2026-07-30T10:22:12","slug":"lintas-india-p-ltd-v-asst-cit-2025-130-itr-28-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lintas-india-p-ltd-v-asst-cit-2025-130-itr-28-mumtrib\/","title":{"rendered":"Lintas India P. Ltd. v. Asst. CIT (2025) 130 ITR 28 (Mum)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">\u00a0<\/span><\/p>\n<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee, engaged in advertising and media planning services, made payments to its AEs towards Global Information Services (GIS) and Global Service Agreement (GSA) services. The TPO rejected the benchmarking under TNMM, applied the \u201cNeed-Evidence-Benefit Test\u201d under the Other Method, determined the ALP of both GIS and GSA services at NIL, and made a transfer pricing adjustment of Rs.8.32 crore. The Tribunal noted that in the assessee\u2019s own case for AY 2018-19, on identical facts and documentation, the Tribunal had deleted the adjustment relating to GIS services after holding that the assessee had satisfactorily demonstrated the need, rendition and benefit of services, supported by agreements, cost allocation workings and documentary evidence. Following the earlier order, the Tribunal deleted the adjustment of Rs.6.60 crore relating to GIS services. As regards GSA services, the Tribunal observed that such services were pari materia with MSF\/MNC services considered in AY 2018-19, where the issue had been restored to the TPO for fresh examination. Accordingly, the issue relating to GSA services was remanded to the TPO for fresh determination of ALP after considering the documents and benchmarking analysis furnished by the assessee. Appeal partly allowed for statistical purposes. [AY. 2021-22]<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C: Transfer pricing-Arm\u2019s length price-Avoidance of tax-International transaction-Intra-group services-ALP of GIS services cannot be determined at NIL where assessee substantiated receipt, benefit and cost allocation of services-Addition deleted-GSA services remanded for fresh benchmarking. [S. 92CA]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62910","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gmG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62910"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62910\/revisions"}],"predecessor-version":[{"id":62911,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62910\/revisions\/62911"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62910"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62910"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}