https://www.taxtmi.com/caselaws?id=380813 The Tribunal upheld the validity of the assessment order, rejected the Transfer Pricing adjustment on AMP expenses, and referred the disallowance issue under section 40(a)(i) back to the AO for further examination. The Tribunal directed the AO to delete the Transfer Pricing adjustment for both assessment years 2012-13 and 2013-14. en-us Fri, 10 May 2019 00:00:00 +0530 Tue, 28 May 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380813 The Tribunal upheld the validity of the assessment order, rejected the Transfer Pricing adjustment on AMP expenses, and referred the disallowance issue under section 40(a)(i) back to the AO for further examination. The Tribunal directed the AO to delete the Transfer Pricing adjustment for both assessment years 2012-13 and 2013-14. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380813