Adjustments – Others : Where assessee had incurred expenses in respect of intra group services (IGS) to its AE and had submitted detailed break-up of such costs and, rendering of services was an aspect which was neither questioned nor doubted, Tribunal was right in deleting adjustment on account of payment of IGS – Principal Commissioner of Income-tax v. A.T. Kearney Limited – [2024] 161 taxmann.com 310 (Delhi)