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2021 (10) TMI 782 - AT - Income TaxTP Adjustment - upward adjustment on account of brand promotion expenditure (AMP) - international transaction or not? - HELD THAT:- As relying on Tribunal in the assessee’s own case for the AY 2011-12. [2017 (3) TMI 1162 - ITAT CHENNAI] and in the case of M/s.Maruti Suzuki India Ltd., [2015 (12) TMI 634 - DELHI HIGH COURT] the Ld.CIT(A) directed the AO to delete the Transfer Pricing upward adjustment - DR could not controverted to the above findings of the Tribunal by filing the High Court decision having modified or reversed or altered that AMP spent of the assessee is not an international transaction and the addition is deleted - We, therefore, find no infirmity in the order passed by the Ld.CIT(A). Accordingly, the ground raised by the Revenue is dismissed. Addition u/s.36(1)(va) r.w.s.2(24)(x) - remittance pertaining to employee’s contribution to PF & ESI beyond the due dates - Assessee has submitted that since the entire amount has been remitted before the due date for filing of return of income, the same should be allowed as deduction under section 43B - HELD THAT:- By following the decision of Hon'ble High Court of Madras in the case of CIT v. Industrial Security & Intelligence India Pvt. Ltd. [2015 (7) TMI 1063 - MADRAS HIGH COURT] and the Ld.CIT(A) directed the AO to allow the deduction. Just because, the Revenue has preferred the Review Petition before the Hon’ble High Court of Madras, the decision already rendered by the Hon’ble Madras High Court cannot be held as invalid until and unless the said order is modified or altered. Thus, we are of the view that the Ld.CIT(A) has rightly followed the decision of the Hon’ble Madras High Court and we find no infirmity in the Appellate Order passed by the Ld.CIT(A) on this issue. Accordingly, the ground raised by the Revenue stands dismissed.
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