https://www.taxtmi.com/caselaws?id=434245 The appeal was partly allowed. The ITAT directed the AO/TPO to delete the addition related to AMP expenses, as it should not be treated as a separate transaction. The Tribunal upheld the exclusion of certain comparables for IT support services, requiring re-evaluation. Additionally, the disallowance of seminar and convention expenses was remitted back to the AO for fresh verification, considering the Supreme Court judgment. Grounds 32 and 33 were deemed consequential and required no separate adjudication. en-us Mon, 19 Dec 2022 00:00:00 +0530 Wed, 18 Dec 2024 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434245 The appeal was partly allowed. The ITAT directed the AO/TPO to delete the addition related to AMP expenses, as it should not be treated as a separate transaction. The Tribunal upheld the exclusion of certain comparables for IT support services, requiring re-evaluation. Additionally, the disallowance of seminar and convention expenses was remitted back to the AO for fresh verification, considering the Supreme Court judgment. Grounds 32 and 33 were deemed consequential and required no separate adjudication. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434245