https://www.taxtmi.com/caselaws?id=464428 The ITAT (Delhi - AT) allowed the assessee's appeal, holding that AMP expenditure does not constitute a separate international transaction requiring separate benchmarking. Relying on co-ordinate bench decisions for several assessment years, the Tribunal found no international transaction existed and thus deleted the entire Transfer Pricing adjustment and attendant AMP adjustment; application of the most appropriate method for determining arm's length price was rendered academic and no further adjustment was sustained. en-us Tue, 19 Jul 2022 00:00:00 +0530 Tue, 28 Oct 2025 18:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464428 The ITAT (Delhi - AT) allowed the assessee's appeal, holding that AMP expenditure does not constitute a separate international transaction requiring separate benchmarking. Relying on co-ordinate bench decisions for several assessment years, the Tribunal found no international transaction existed and thus deleted the entire Transfer Pricing adjustment and attendant AMP adjustment; application of the most appropriate method for determining arm's length price was rendered academic and no further adjustment was sustained. Case-Laws Income Tax Tue, 19 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464428