AdvertisementTE Connectivity Services India Private Ltd. Vs Assessing Officer (ITAT Bangalore) The appeal arose from an assessment order passed under Sections 143(3), 144C(13), and 144B of the Income-tax Act in the case of TE Connectivity Services India Private Ltd., a wholly owned subsidiary of Tyco Electronics Singapore Pte Ltd. The assessee is engaged in providing IT-enabled shared services, including information technology, finance back-office, human resources, and customer support services to group entities. The principal transfer pricing dispute concerned the treatment of amortisation of goodwill ari...