2023 (10) TMI 1325

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....ding Counsel with Mr Zoheb Hossain, Sr Standing Counsel. For the Respondent Through: Mr Ajay Vohra, Sr. Advocate with Mr Divyanshu Agrawal and Mr Vaibhav Niti, Advocates. RAJIV SHAKDHER, J.: (ORAL) 1. This appeal concerns Assessment Year ("AY") 2010-11. 2. Via the instant appeal, the appellant/revenue seeks to assail the order dated 25.09.2018 passed by the Income Tax Appellate Tribuna....

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....noted, in the aforementioned AYs, the Tribunal had concluded that the AMP expenses incurred by the respondent/assessee did not amount to an international transaction. In this context, the Tribunal also notes (something which came up even in the aforementioned AYs) the decision of this court passed in Maruti Suzuki India Ltd. v CIT (2016) 381 ITR 117. 6. We may note that on the previous date i.e....