https://www.taxtmi.com/caselaws?id=208403 The ITAT ruled in favor of the assessee, directing the deletion of the Rs. 1,55,52,470 adjustment for advertising expenses and confirming that the TPO cannot suo moto include transactions not referred by the AO. Interest under Section 234-B is applicable, but not under Section 234-D for the assessment year 2002-03. The appeal was partly allowed. en-us Fri, 16 Dec 2011 00:00:00 +0530 Thu, 12 Jan 2012 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208403 The ITAT ruled in favor of the assessee, directing the deletion of the Rs. 1,55,52,470 adjustment for advertising expenses and confirming that the TPO cannot suo moto include transactions not referred by the AO. Interest under Section 234-B is applicable, but not under Section 234-D for the assessment year 2002-03. The appeal was partly allowed. Case-Laws Income Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208403