2016 (7) TMI 1598 - SCH - Income Tax

TPA - AMP expenses - Existence of an international transaction - whether the Revenue has been able to discharge the initial onus of showing that there was an international transaction concerning the Assessee and its foreign AEs - benchmarking analysis by evaluating the AMP expenses incurred by the Assessee in relation to its total sales vis- -vis its comparables - HELD THAT - Application for exemption from filing certified copy of the impugned order is allowed. Delay condoned.