Evidence in form of e-mails, reports, etc. establishes rendering of services by AE; TP adjustment to be deleted

TRANSFER PRICING : Where assessee in order to support its claim of having received regional management services had placed on record documentary evidence in form of e-mails, correspondences, reports etc., which clearly established rendering of said services by AE to assessee, TP adjustment made by TPO on ground that assessee had failed to produce any documentary evidence in support of same, was to be deleted

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