The Transfer Pricing Officer treated excess Advertisement, Marketing and Promotion (AMP) expenditure incurred by the assessee as an international transaction for brand building of its Associated Enterprise and made an adjustment by applying the Bright Line Test and Cost Plus Method. The Tribunal held that the existence of an international transaction is a sine qua non for invoking Chapter X. Mere use of the Associated Enterprise’s brand or incurring higher AMP expenditure does not establish an international transaction. In the absence of any agreement or evidence showing that the assessee had undertaken brand promotion for its Associated Enterprise, the transfer pricing adjustment was deleted. The Tribunal observed that an identical issue relating to intra-group services had been restored to the Transfer Pricing Officer in the assessee’s own case for an earlier assessment year. Since the Revenue could not point out any distinguishing feature, the issue was restored to the Transfer Pricing Officer for fresh adjudication in accordance with the earlier order..The assessee claimed deduction of interest on customs duty, excise duty, service tax, warranty provision and deduction under section 80JJAA by letters filed during assessment proceedings without filing a revised return. The Tribunal held that an assessee is entitled to raise an additional claim before the appellate authorities even without filing a revised return, provided the relevant material is available on record. The claims were restored to the Assessing Officer for fresh examination on merits  (AY. 2012-13).