CUP Method Rejection Unwarranted for Uniform Hourly Charges to AEs & Third Parties

Willis Towers Watson India Pvt. Ltd. Vs ACIT (ITAT Delhi) Introduction: In the case of Willis Towers Watson India Pvt. Ltd. vs. ACIT, heard by ITAT Delhi, the appellant contested an order issued by the Assessing Officer (AO) under the Income Tax Act, 1961, related to transfer pricing adjustments. The appeal raised various grounds, challenging the adjustments made by the tax authorities. This article delves into the details of the case, including the grounds of appeal, the facts, and the legal arguments presented by both sides. Grounds of Appeal: The appellant raised multiple grounds challengin...