Delhi HC ruling on transfer pricing provisions concerning intra-group services

PCIT Vs Mercer Consulting India Pvt. Ltd. (Delhi High Court) The case of PCIT vs. Mercer Consulting India Pvt. Ltd. before the Delhi High Court revolves around the interpretation of transfer pricing provisions concerning intra-group services. The Income Tax Appellate Tribunal (ITAT) rendered a judgment on July 25, 2016, which the Commissioner sought to challenge. The Commissioner posed several questions for consideration by the court. These questions primarily revolved around the legality and justification of certain aspects of the ITAT’s judgment. Among these questions were concerns abo...