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    <title>2021 (5) TMI 213 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of the transfer pricing adjustment on AMP expenses. The Tribunal concluded that no international transaction existed concerning AMP expenses and that no benefit accrued to the associated enterprise from these expenses. Consequently, the stay application filed by the assessee was dismissed as infructuous.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407334</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the deletion of the transfer pricing adjustment on AMP expenses. The Tribunal concluded that no international transaction existed concerning AMP expenses and that no benefit accrued to the associated enterprise from these expenses. Consequently, the stay application filed by the assessee was dismissed as infructuous.</description>
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