https://www.taxtmi.com/caselaws?id=447504 The court allowed the application for condonation of a 42-day delay in filing the appeal concerning AY 2009-10, challenging the Income Tax Appellate Tribunal's decision on Advertising, Marketing, and Promotion expenses as international transactions. The appeal was closed, as the court relied on past decisions indicating that the Tribunal did not err in its ruling. The appellant/revenue retains the option to revive the appeal if a pending Special Leave Petition succeeds. The Registry was instructed to notify the respondent/assessee of the order. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 28 Dec 2023 08:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447504 The court allowed the application for condonation of a 42-day delay in filing the appeal concerning AY 2009-10, challenging the Income Tax Appellate Tribunal's decision on Advertising, Marketing, and Promotion expenses as international transactions. The appeal was closed, as the court relied on past decisions indicating that the Tribunal did not err in its ruling. The appellant/revenue retains the option to revive the appeal if a pending Special Leave Petition succeeds. The Registry was instructed to notify the respondent/assessee of the order. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447504