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<h1>SC allowed exemption from filing certified copy of impugned order and condoned delay.</h1> SC allowed exemption from filing certified copy of impugned order and condoned delay. - TMI TPA - AMP expenses - Existence of an international transaction - whether the Revenue has been able to discharge the initial onus of showing that there was an international transaction concerning the Assessee and its foreign AEs - benchmarking analysis by evaluating the AMP expenses incurred by the Assessee in relation to its total sales vis-à-vis its comparables - HELD THAT:- Application for exemption from filing certified copy of the impugned order is allowed. Delay condoned. The Supreme Court of India allowed the application for exemption from filing a certified copy of the impugned order. Delay was condoned.
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