2025 (5) TMI 715

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.... For the Respondent Through: Ms Mohna M. Lal, Ms Anushka Arora, Advocates. ORDER PER VIBHU BAKHRU, J. (ORAL) CM APPL. 23898/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 23899/2025 3. For the reasons stated in the application, the delay of 89 days in refiling the present appeal is condoned. 4. The application is di....

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....tion by referring to the articles and information available on the internet, to the effect that the Wrigley Group had undertaken an exercise for strengthening their brands world-wide. 7. The CIT (A) found that in the given facts of the case, the AMP expenses were not incurred as a separate international transaction. As noted above, the said view was upheld by the learned ITAT. 8. It is noted....