TMI Blog2023 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... ncurred by it on behalf of its AE? - Tribunal had concluded that the AMP expenses incurred by the respondent/assessee did not amount to an international transaction as relying on decision of this court passed in Maruti Suzuki India Ltd.[ 2015 (12) TMI 634 - DELHI HIGH COURT] - HELD THAT:- Given the position and the fact that there has been no change in the circumstances concerning the respondent/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Mr Sanjeev Menon, standing counsel, who appears on behalf of the appellant/revenue, says that the short issue which arises for consideration is whether the respondent/assessee, which is a wholly owned subsidiary of its Associated Enterprise ( AE ), is required to be compensated for Advertising, Marketing and Promotion ( AMP ) expenses incurred by it on behalf of its AE? 4. To be noted, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asked Mr Menon to seek instructions with regard to the Miscellaneous Applications (MAs) that the appellant/revenue had filed with the Tribunal concerning AY 2007-08 to AY 2009-10. 6.1 This direction had been issued as Mr Ajay Vohra, learned senior advocate, who appears on behalf of the respondent/assessee, had placed before us a copy of the order dated 11.03.2020, which indicated that MAs prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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