TE CONNECTIVITY INDIA PRIVATE LIMITED,BANGALORE vs. THE OFFICE OF THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1), BANGALORE

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

transfer pricing law. It was pointed out that the assessee has actually incurred costs for Concur Subscription Services, which are software-based travel and expense management solutions availed on a centralized basis by the group, and which were supported by invoices and related documentation. The assessee emphasized that such expenses are not in the nature of ad hoc allocations