https://www.taxtmi.com/caselaws?id=404365 The Tribunal allowed the appeal, setting aside the AO's order on AMP expenses for fresh examination and directing deletion of the disallowance of depreciation on intangible assets. The decision emphasized the need for proper establishment of international transactions and consistent application of legal principles regarding depreciation claims. en-us Tue, 16 Feb 2021 00:00:00 +0530 Sat, 20 Feb 2021 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404365 The Tribunal allowed the appeal, setting aside the AO's order on AMP expenses for fresh examination and directing deletion of the disallowance of depreciation on intangible assets. The decision emphasized the need for proper establishment of international transactions and consistent application of legal principles regarding depreciation claims. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404365