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TMI Blog2018 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary to dilate further in this matter. In our view, interest of justice shall be served with the clarification that the observations occurring in the order impugned would only be considered as being relevant for the purpose of the consideration of the matter for interim relief and by waiving the costs imposed. It would, however, be expected of the authorities concerned to take necessary steps so as to guard against filing of frivolous petitions, as indicated and observed by the learned Single Judge. - Writ Appeal No. 770 of 2018 (T-IT) - - - Dated:- 24-4-2018 - MR. DINESH MAHESHWARI, AND MR. P.S. DINESH KUMAR JJ. Appellant: (By Sri. Aravind K.V., Advocate) Respondent: (By Sri. K.P. Kumar, Senior Counsel For Sri. T. Suryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure towards Advertisement, Marketing and Promotion (AMP ). The Tribunal observed that the issue raised in the assessee s appeal regarding Transfer Pricing Adjustment in respect of AMP expenditure was a debatable one; and hence, after finding a prima facie case, directed the assessee to make a further payment of ₹ 2 crores above the payment of 15% of the demand in question already made and stayed the balance demand for a period of 90 days or till disposal of the appeal. The orders so passed by the Tribunal were sought to be questioned by the petitioner/appellant in the writ petition aforesaid. However, the learned Single Judge was of the view that the Tribunal was entitled to pass an interim order and the order in question appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, imposition of personal costs on the officers concerned was not called for in the present case. Learned counsel for the petitioner/appellant would further submit that several observations made by the learned Single Judge in the order impugned may cause prejudice to the case of the Department before the Tribunal. Learned counsel has, therefore, prayed for setting aside of such observations as also waiving the costs imposed. Shri K.P. Kumar, learned Senior Counsel appearing for the respondent has, in all fairness, not opposed the prayer made on behalf of the petitioner/appellant that the observations made in the order impugned be not considered prejudicial to their case before the Tribunal and for waiving of the costs. Learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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