TP adjustment for intra group services not sustainable where receipt of services & its benefits are beyond any doubt

Brief of the Case ITAT Jaipur held In the case of M/s. Gillette India Ltd. vs. ACIT that the services availed are intra-group services in the nature of Accounting and Financial Reporting Services, Employee services etc. . These are routinely outsourced by no. of companies in India and other countries because of their economic and commercial needs and availing of Intra group services are recognized by global business practices and OECD guidelines. The TPO also mentioned in his report that assessee has provided all the evidences that assessee has received the intra group services and economic an...