https://www.taxtmi.com/caselaws?id=192094 The court condoned the delay in filing the appeal and focused on whether the ITAT adequately addressed the Assessee's claim regarding the absence of an international transaction for AMP expenses. The Court emphasized the need to decide on this issue first before proceeding with further inquiries, setting aside the ITAT's order and restoring the appeal for reevaluation. en-us Tue, 10 May 2016 00:00:00 +0530 Sat, 13 May 2017 08:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192094 The court condoned the delay in filing the appeal and focused on whether the ITAT adequately addressed the Assessee's claim regarding the absence of an international transaction for AMP expenses. The Court emphasized the need to decide on this issue first before proceeding with further inquiries, setting aside the ITAT's order and restoring the appeal for reevaluation. Case-Laws Income Tax Tue, 10 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192094