https://www.taxtmi.com/caselaws?id=442138 The court allowed the condonation of delay in filing and re-filing the appeal due to the respondent's lack of objection. The appeal challenged an ITAT order for the Assessment Year 2009-10, focusing on issues such as AMP adjustment rejection, classification as an international transaction, Bright Line Test use, and absence of a formal agreement. The appellant acknowledged unfavorable precedents, leading to the closure of the appeal as no substantial legal questions arose for consideration. en-us Mon, 07 Aug 2023 00:00:00 +0530 Tue, 05 May 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442138 The court allowed the condonation of delay in filing and re-filing the appeal due to the respondent's lack of objection. The appeal challenged an ITAT order for the Assessment Year 2009-10, focusing on issues such as AMP adjustment rejection, classification as an international transaction, Bright Line Test use, and absence of a formal agreement. The appellant acknowledged unfavorable precedents, leading to the closure of the appeal as no substantial legal questions arose for consideration. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442138