TPO already made Adjustments on Information & Technology Fees: ITAT deletes AO’s Protective Addition

The ITAT has deleted an AO's protective addition related to information technology fees, noting that the Transfer Pricing Officer (TPO) had already made adjustments on the same issue. This decision highlights the importance of coordination between different tax authorities and avoids double taxation on the same income. The ITAT's ruling ensures that taxpayers are not subjected to multiple assessments for the same issue. It reinforces the principle of consistency and prevents unnecessary litigation.