https://www.taxtmi.com/caselaws?id=444390 The Tribunal allowed the assessee's appeal, directing the deletion of the entire AMP adjustment. It held that the AMP expenses were not international transactions, noting errors by the lower authorities in their assessment. The appeal was partly allowed, with primary grounds decided in favor of the assessee, including recharacterization of activities and business expediency arguments. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 13 Oct 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444390 The Tribunal allowed the assessee's appeal, directing the deletion of the entire AMP adjustment. It held that the AMP expenses were not international transactions, noting errors by the lower authorities in their assessment. The appeal was partly allowed, with primary grounds decided in favor of the assessee, including recharacterization of activities and business expediency arguments. Case-Laws Income Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444390