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Section 14A Amendment Not Retrospective & AMP Adjustment Not an International Transaction: Delhi HC
Case Law Details
- Case Name
- PCIT Vs Amadeus India Pvt. Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Amadeus India Pvt. Ltd (Delhi High Court)
This Revenue appeal u/s 260A challenged the ITAT Delhi order dated 10.01.2025 in ITA No.1656/Del/ 2022, wherein Tribunal had allowed Amadeus India Pvt. Ltd.’s appeal for AY 2018-19. The High Court condoned a brief delay of 18 days in filing & 17 days in re-filing before proceeding to hear the matter.
Issue-1: AMP Expenditure – Transfer Pricing Adjustment
Revenue’s counsel candidly admitted that the issue of Advertising, Marketing & Promotion (AMP) expenses stood covered against Revenue & in favour of Assessee ...
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