ALP of corporate management couldn't be taken as AE by taking view that assessee didn't drive any benefit from it

IT/ILT-I: Where in respect of corporate management charges paid to AE, assessee had furnished detailed description of intra group services rendered by AE, copy of ledger account of corporate management charges and allocation chart for earlier assessment year etc., TPO could not determine ALP of said charges at nil by taking a view that assessee did not derive any benefit from payment of said charges

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