https://www.taxtmi.com/caselaws?id=395678 The Tribunal quashed the assessment orders for AY 2012-13 and AY 2015-16 due to the AO's failure to issue proper draft assessment orders as mandated by Section 144C of the Income Tax Act. The appeals were allowed in favor of the assessee, rendering moot the grounds related to the merits of adjustments and the characterization of AMP expenditure as an international transaction. en-us Wed, 27 May 2020 00:00:00 +0530 Mon, 01 Jun 2020 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395678 The Tribunal quashed the assessment orders for AY 2012-13 and AY 2015-16 due to the AO's failure to issue proper draft assessment orders as mandated by Section 144C of the Income Tax Act. The appeals were allowed in favor of the assessee, rendering moot the grounds related to the merits of adjustments and the characterization of AMP expenditure as an international transaction. Case-Laws Income Tax Wed, 27 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395678