2025 (5) TMI 715

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..... na M. Lal, Ms Anushka Arora, Advocates. ORDER PER VIBHU BAKHRU, J. (ORAL) CM APPL. 23898/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 23899/2025 3. For the reasons stated in the application, the delay of 89 days in refiling the present appeal is condoned. 4. The application is disposed of. ITA 112/2025 5. The Revenue has file .....

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..... able on the internet, to the effect that the Wrigley Group had undertaken an exercise for strengthening their brands world-wide. 7. The CIT (A) found that in the given facts of the case, the AMP expenses were not incurred as a separate international transaction. As noted above, the said view was upheld by the learned ITAT. 8. It is noted that the decision of the CIT (A) as well as the learned IT .....

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