https://www.taxtmi.com/caselaws?id=300365 The court granted condonation of delay in re-filing the appeal, disposed of the applications accordingly, and upheld the Income Tax Appellate Tribunal's decision on Transfer Pricing, emphasizing the Tribunal's jurisdiction in such matters. Regarding the adjustment of Advertisement and Marketing Promotion (AMP) expenses, the court found the adjustments made were not sustainable in law, set aside the orders, and restored the matter to the Assessing Officer for reconsideration in light of legal positions, dismissing the appeal as the issues raised were covered by previous decisions. en-us Tue, 03 Sep 2019 00:00:00 +0530 Fri, 28 Jan 2022 09:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300365 The court granted condonation of delay in re-filing the appeal, disposed of the applications accordingly, and upheld the Income Tax Appellate Tribunal's decision on Transfer Pricing, emphasizing the Tribunal's jurisdiction in such matters. Regarding the adjustment of Advertisement and Marketing Promotion (AMP) expenses, the court found the adjustments made were not sustainable in law, set aside the orders, and restored the matter to the Assessing Officer for reconsideration in light of legal positions, dismissing the appeal as the issues raised were covered by previous decisions. Case-Laws Income Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300365