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    <title>2017 (5) TMI 1618 - DELHI HIGH COURT</title>
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    <description>The High Court set aside the ITAT&#039;s decision to remand a case concerning international transactions related to AMP expenses and arm&#039;s length price determination to the TPO. The Court emphasized the importance of thoroughly examining the matter on merits without unnecessary remands, especially when all relevant facts are already on record. The appeal was restored to the ITAT for a decision on merits in accordance with the law, highlighting the need for a comprehensive review of the issues at hand.</description>
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