https://www.taxtmi.com/caselaws?id=401763 The Tribunal allowed the appeal, setting aside the assessment order, as the TPO's rectification order was deemed invalid and void ab initio. The AMP expenditure was not considered an international transaction, and the adjustments made by the TPO were found to be unjustified. en-us Mon, 14 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 11:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401763 The Tribunal allowed the appeal, setting aside the assessment order, as the TPO's rectification order was deemed invalid and void ab initio. The AMP expenditure was not considered an international transaction, and the adjustments made by the TPO were found to be unjustified. Case-Laws Income Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401763