https://www.taxtmi.com/caselaws?id=788740 The Delhi ITAT reiterated that delay in filing an appeal may be condoned where administrative transfer of charge and other stated circumstances furnish sufficient cause, and the 520-day delay was accepted on that basis. On transfer pricing, it held that an adjustment for advertising, marketing and promotion expenses could not be sustained by applying the bright line test, especially where the issue was already covered by earlier and later years and no distinguishing facts or change in law was shown. The relief granted by the first appellate authority was therefore left undisturbed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788740 The Delhi ITAT reiterated that delay in filing an appeal may be condoned where administrative transfer of charge and other stated circumstances furnish sufficient cause, and the 520-day delay was accepted on that basis. On transfer pricing, it held that an adjustment for advertising, marketing and promotion expenses could not be sustained by applying the bright line test, especially where the issue was already covered by earlier and later years and no distinguishing facts or change in law was shown. The relief granted by the first appellate authority was therefore left undisturbed. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788740