https://www.taxtmi.com/caselaws?id=337877 The Court directed the ITAT to determine the existence of an international transaction between the Assessee and its Associated Enterprise (AE) regarding Advertisement, Marketing, and Sales Promotion (AMP) expenses without further remand. If such a transaction was found, the ITAT was instructed to decide on the Arm's Length Price (ALP) of the transaction. Additionally, the Court addressed the jurisdiction and power of the Transfer Pricing Officer (TPO) to determine international transactions not reported by the Assessee, indicating that further questions would be addressed based on the outcome of the initial determination. en-us Wed, 27 Jul 2016 00:00:00 +0530 Thu, 19 Jan 2017 18:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337877 The Court directed the ITAT to determine the existence of an international transaction between the Assessee and its Associated Enterprise (AE) regarding Advertisement, Marketing, and Sales Promotion (AMP) expenses without further remand. If such a transaction was found, the ITAT was instructed to decide on the Arm's Length Price (ALP) of the transaction. Additionally, the Court addressed the jurisdiction and power of the Transfer Pricing Officer (TPO) to determine international transactions not reported by the Assessee, indicating that further questions would be addressed based on the outcome of the initial determination. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337877