TaxTMI 
TaxTMI 
2019 (8) TMI 516
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....r. Vaibhav Kulkarni, Advocates. O R D E R CM Appl. No. 50730/2018 (delay) 1. For the reasons stated in the application, the delay of 12 days in re-filing the appeal is condoned and the application is disposed of. ITA No. 1384/2018 2. The Revenue is in appeal against an order dated 17th April, 2018 passed by the Income Tax Appellate Tribunal in ITA No. 1579/Del/2017 for the Assessment Year 201....
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....o creation of intangibles were carried out in India for which arm's length remuneration was not paid? 2.4 Whether the Ld. ITAT erred in deleting the transfer pricing adjustment on account of AMP expenditure by ignoring a fact that functions performed, assets used and risk assumed by the Assessee in creating market for its Associated Enterprise (AE) and development of value of brand of AE in Indi....
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....ssee, contends that all of the above questions stand answered in favour of the Assessee and against the Revenue by the orders of this Court for the earlier AYs. She has placed before the Court the relevant orders in this regard. 5. As regards the disallowance on account of payment of Royalty on sales made to AEs, reference is made to the orders of this Court dated 23rd December, 2015 in ITA No.34....