https://www.taxtmi.com/caselaws?id=463233 ITAT DELHI - AT deleted the transfer-pricing adjustment for AMP expenditure and allowed grounds 2-4 of the assessee's appeal. The tribunal directed that additional claims for deduction of interest on customs, service and excise duties, provision for warranty and deduction under s.80JJAA be considered afresh, relying on HC precedent that appellate authorities may permit and decide additional claims raised at appeal where supported by return and accountant's computation. en-us Fri, 14 Jun 2019 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463233 ITAT DELHI - AT deleted the transfer-pricing adjustment for AMP expenditure and allowed grounds 2-4 of the assessee's appeal. The tribunal directed that additional claims for deduction of interest on customs, service and excise duties, provision for warranty and deduction under s.80JJAA be considered afresh, relying on HC precedent that appellate authorities may permit and decide additional claims raised at appeal where supported by return and accountant's computation. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463233