2017 (4) TMI 1259 - DELHI HIGH COURT

Deletion of TPA on account of AMP Expenses relying upon the decisions of Bausch & Lomb Eyecare (India) Pvt. Ltd. v. Additional Commissioner of Income Tax (2015 (12) TMI 1332 - DELHI HIGH COURT) - Held that:- As far as the above issue is concerned, it is covered by the earlier decisions of this Court against the Revenue. This Court is not inclined to frame any substantial question of law on this issue.

Notice is confined to the second issue raised in the appeal concerning allowing of deduction under Section 10A of the Act.