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    <title>2016 (7) TMI 1053 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, restoring the matter to the Transfer Pricing Officer/Assessing Officer for fresh determination on whether Advertising, Marketing, and Promotion (AMP) expenses constitute an international transaction. If deemed as such, the ALP should be determined accordingly, excluding certain selling expenses directly linked to sales. The Tribunal emphasized considering relevant judgments in this fresh determination. The order was pronounced on 15.07.2016.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, restoring the matter to the Transfer Pricing Officer/Assessing Officer for fresh determination on whether Advertising, Marketing, and Promotion (AMP) expenses constitute an international transaction. If deemed as such, the ALP should be determined accordingly, excluding certain selling expenses directly linked to sales. The Tribunal emphasized considering relevant judgments in this fresh determination. The order was pronounced on 15.07.2016.</description>
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