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2014 (4) TMI 112 - AT - Income TaxTransfer pricing adjustments - AMP Expenses u/s 92CA(3) - Addition in relation to advertisement, marketing and promotion ('AMP') expenses under section 92CA(3) of Act – Held that:- ITAT, Special Bench in case of LG Electronics India (P.) Ltd. [2013 (6)TMI 217 - ITAT DELHI] has already dealt with legal issues raised in appeal - For quantification, issue has been restored back to file of Assessing Officer - Therefore, in interest of justice and equity, find it appropriate to restore issues to file of Assessing Officer to be decided in view of decision of ITAT, Special Bench in case of LG Electronics India (P )Ltd. [2013 (6) TMI 217 - ITAT DELHI] – Decided in favour of Assessee.
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