S. 92C : Transfer pricing-Arm’s length price-No international transaction between assessee and its associated enterprises-Band promotion-Advertisement, marketing and promotion-Deletion of disallowance is justified. [S. 37(1), 92]
PCIT v. Amadeus India Pvt. Ltd. (No. 2) (2023) 452 ITR 206 / 290 Taxman 201 (Delhi)(HC)