ITAT deletes TP adjustment for services rendered among AEs following its earlier ruling

IT/ILT : Where TPO made certain addition to assessee's ALP taking a view that since group concerns did not render any services to assessee, value of transactions relating to reimbursement of salary expenses to those concerns was to be taken at nil, in view of fact that in earlier assessment year Tribunal had recorded a finding of fact that group companies infact rendered liaisioning and other support services to assessee abroad, in absence of any change in circumstances during relevant year, fol