2021 (4) TMI 1114 - AT - Income Tax

TP Adjustment - international transaction of AMP and adjustment on account of the same - HELD THAT:- As relying on ow case [2020 (8) TMI 130 - ITAT DELHI] we hold that no international transaction of AMP exist in the case of assessee. Hence, we delete the adjustment made on account of the AMP transaction. Corresponding grounds raised by the assessee are accordingly allowed. Accordingly, the appeal of the assessee is allowed.