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2023 (4) TMI 727 - AT - Income TaxTP Adjustment - addition of AMP Expenses applying Bright line test - HELD THAT:- There is no substantial difference between the agreement came into effect from 01/07/2005 and that of Agreement came into effect from 01/04/2010. TPO/A.O have already considered the agreement dated 01/07/2005 in earlier round of litigation and only after the remand by the Tribunal for the second time, wrongly considered the agreement which was came into effect from 01/04/2010. It is not the case of the revenue that the assessee has misled the TPO by providing the wrong agreement which ultimately resulted in considering the wrong agreement. Also observed that the relevant agreement which is applicable for the year under consideration was already on record of the TPO, but the Ld. TPO has reproduced the agreement which is not applicable for the year under consideration for which the assessee cannot be penalized. Remitting the issue to the file of Lower Authorities once again for the third time will not serve any purpose which would only result in dragging the proceedings for no fault of the assessee, therefore, in our opinion, the same shall be avoided in the interest of justice. Thus by following the order of the Tribunal in Assessee’s own case for the Assessment Year 2016-17 [2021 (11) TMI 647 - ITAT DELHI], we are of the opinion that it cannot be held that there was any kind of understanding or arrangement with the A.E. which can be lead to interference that AMP expenditure incurred by the assessee is an intentional transaction nor there is any iota of material that there was any action in concert. Accordingly, we hold that there is no international transaction of incurring any AMP expenditure and direct the A.O/TPO to allow the claim of the assessee.
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