2016 (3) TMI 1392 - SCH - Income Tax

Transfer pricing adjustment - arm s length pricing of international transactions - AMP expenses - Whether AMP Expenses incurred by the assessee in India can be treated and categorized as an international transaction under Section 92B? - Chapter X of the Income Tax Act, 1961 - Comparability - HELD THAT - Delay condoned. Permission to file lengthy list of dates is granted. Leave granted.

Summary

The Supreme Court of India in 2016 (3) TMI 1392 - SC Order, granted permission for the petitioner to file a lengthy list of dates and condoned the delay. The case was tagged with Civil Appeal No.146 of 2016. The judgment was delivered by Mr. Ranjan Gogoi and Mr. Prafulla C. Pant, JJ.