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2023 (10) TMI 613 - ITAT MUMBAITP Adjustment - international transaction in the nature of provision of brand promotion service AMP expenditure incurred - HELD THAT:- As this recurring issue raised in this appeal has been decided in favour of the assessee wherein it was held that there was no arrangement between the assessee and the AE pertaining to AMP expenses. Tribunal in the earlier years has held that the onus of proof lies on the Revenue to prove that there was an international transaction in existence. Tribunal further held that the proposition laid down in the case of Maruti Suzuki India Ltd. [2010 (7) TMI 84 - DELHI HIGH COURT] is that the absence of a machinery provision qua AMP expenses, the A.O. is not at liberty to levy tax on an imagined transaction. In such case, the provisions of Chapter X cannot be invoked for making a TP adjustment. Tribunal has also relied on the decision of Bausch and Lomb (India) Pvt. Ltd. [2015 (12) TMI 1332 - DELHI HIGH COURT] and held that the impugned transaction is not an international transaction for which the TPO was not entitled to invoke the provision of Chapter X of the Act. We are of the considered opinion that this issue is no longer resintegra and has been decided by the Tribunal in its earlier decision in favour of the assessee by holding that the impugned transaction is not an international transaction as per the provisions of the law. As there has been no change in the factal matrix of this case in order to have a consistent view on this issue, we hereby allow these grounds of appeal raised by the assessee.
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