https://www.taxtmi.com/caselaws?id=436033 ITAT BENGALURU - AT upheld that comparables with current-year turnover above Rs.200 crore must be excluded under the turnover filter; the transfer-pricing adjustment for AMP expenses is deleted, holding AMP not a separate international transaction where trading-segment margins were not rejected; and the assessees' challenge to disallowance of employer contributions to PF/ESI was dismissed, applying the SC precedent that such contributions are allowable under section 43B only if remitted by the statutory due date under the relevant welfare legislation. en-us Thu, 17 Nov 2022 00:00:00 +0530 Fri, 29 Aug 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436033 ITAT BENGALURU - AT upheld that comparables with current-year turnover above Rs.200 crore must be excluded under the turnover filter; the transfer-pricing adjustment for AMP expenses is deleted, holding AMP not a separate international transaction where trading-segment margins were not rejected; and the assessees' challenge to disallowance of employer contributions to PF/ESI was dismissed, applying the SC precedent that such contributions are allowable under section 43B only if remitted by the statutory due date under the relevant welfare legislation. Case-Laws Income Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436033