https://www.taxtmi.com/caselaws?id=349380 The ITAT set aside the impugned order and remitted the matter to the TPO/AO for a fresh determination on whether AMP expenses constituted an international transaction. If such a transaction exists, the TPO must determine the ALP in light of relevant judicial positions, ensuring no transfer pricing adjustment is made using the BLT. The appeal was allowed for statistical purposes, emphasizing procedural fairness and comprehensive judicial consideration. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 12 Oct 2017 08:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349380 The ITAT set aside the impugned order and remitted the matter to the TPO/AO for a fresh determination on whether AMP expenses constituted an international transaction. If such a transaction exists, the TPO must determine the ALP in light of relevant judicial positions, ensuring no transfer pricing adjustment is made using the BLT. The appeal was allowed for statistical purposes, emphasizing procedural fairness and comprehensive judicial consideration. Case-Laws Income Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349380