2016 (2) TMI 1103 - HC - Income Tax

Following substantial question of law arises for determination:

Whether in light of the decision of Maruti Suzuki Ltd. v. CIT (2015 (12) TMI 634 - DELHI HIGH COURT) the ITAT was justified in holding that there was an international transaction between the Assessee and its Associated Enterprise with regard to advertising, marketing and publicity (AMP) expenses and in remanding the matter to the Assessing Officer/Transfer Pricing Officer for determining the arms length price of such transaction for the purposes of transfer pricing adjustment?