2016 (5) TMI 1352

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.... ORDER CM No.17433/2016 1. For the reasons stated in the application, the delay in filing the appeal is condoned. 2. The application stands disposed of. CM No.17435/2016 3. Allowed, subject to all just exceptions. ITA 309/2016 & CM No.17434/2016 4. The short question that arises for consideration in this appeal by the Assessee against the order dated 26th June, 2015 passed by....

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....gment there is a tabular column which mentions the two appeals filed by the Assessee the facts of the said appeals were not discussed. It is also stated that finding in para 52 of the said judgment regarding existence of an international transaction involving the Assessee's AE, is being contested by the Assessee in the appeal filed by it against the said judgment before the Supreme Court. 6. Th....

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....t is of the view that it was incumbent upon the ITAT to have addressed the above issue since it was specifically raised before it by the Assessee. Only after satisfying itself that there was an international transaction with the AE concerning AMP expenses, should a further inquiry have been ordered for determination of the ALP of such international transaction. 9. Consequently, the impugned ord....