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    <title>2019 (8) TMI 22 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the exemption application (CM APPL. 33399/2019) subject to all just exceptions. The delay in re-filing the appeal (CM APPL. 33400/2019) was condoned, and the appeal by the Revenue against the ITAT order regarding AMP expenses (ITA 694/2019) was dismissed. The Court upheld the ITAT&#039;s decision, emphasizing the need for the Transfer Pricing Officer to re-examine the issue of international transactions involving the Assessee and its Associated Enterprise in Singapore.</description>
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      <description>The High Court allowed the exemption application (CM APPL. 33399/2019) subject to all just exceptions. The delay in re-filing the appeal (CM APPL. 33400/2019) was condoned, and the appeal by the Revenue against the ITAT order regarding AMP expenses (ITA 694/2019) was dismissed. The Court upheld the ITAT&#039;s decision, emphasizing the need for the Transfer Pricing Officer to re-examine the issue of international transactions involving the Assessee and its Associated Enterprise in Singapore.</description>
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