Routine procurement assistance services not amounts to Technical Services

Adidas India Marketing Pvt. Ltd. Vs National E-Assessment (ITAT Delhi) Facts- Assessee is a company stated to be engaged in distribution and marketing of a range of Adidas and tailor made branded athletic and lifestyle products. Assessee electronically filed its ROI for A.Y 2016-17 on 30.11.2016 declaring total income at Rs. 67,85,52,440/-. The case was selected for scrutiny and accordingly notices u/s 143(2) and 142(1) of the Act were issued. AO on perusing the Form 3CEB, noticed that assessee had entered into International Transactions (IT) with its Associated Enterprises (AE) aggregating to...