https://www.taxtmi.com/caselaws?id=387361 The Tribunal ruled in favor of the assessee on multiple issues including the non-recognition of AMP expenditure as an international transaction without an arrangement with the associated enterprise, exclusion of certain companies for benchmarking due to losses or related party transactions, allowance of recruitment and training expenses as revenue expenditure, depreciation on UPS systems at 60%, deduction for exchange fluctuation losses, proportional adjustment of transfer pricing, deduction under Section 10A for business expansion, and allowing reversal of provisions as deductions. The decisions were based on established legal principles and precedents. en-us Fri, 04 Oct 2019 00:00:00 +0530 Fri, 13 Dec 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387361 The Tribunal ruled in favor of the assessee on multiple issues including the non-recognition of AMP expenditure as an international transaction without an arrangement with the associated enterprise, exclusion of certain companies for benchmarking due to losses or related party transactions, allowance of recruitment and training expenses as revenue expenditure, depreciation on UPS systems at 60%, deduction for exchange fluctuation losses, proportional adjustment of transfer pricing, deduction under Section 10A for business expansion, and allowing reversal of provisions as deductions. The decisions were based on established legal principles and precedents. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387361