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Case Law Details

Case Name : Moet Hennessy India Pvt Ltd Vs ACIT (ITAT Delhi)
Related Assessment Year : 2009-10
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Moet Hennessy India Pvt Ltd Vs ACIT (ITAT Delhi)

 In the present case, no new facts have emerged and all the facts brought to record, during the course of the assessment proceedings, do not indicate legally sustainable basis for coming to the conclusion that there was an internal transaction in respect of AMP expenses incurred by the assessee. We are, therefore, of the considered view that the plea of the assessee, on the peculiar facts of this case, does indeed deserve to b

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