S. Muralidhar, J.

1. This is an appeal filed by the Assessee under Section 260A of the Income Tax Act, 1961 (‘Act’) challenging the order dated 31st March, 2015 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 608/Del/2015 for the Assessment Year (‘AY’) 2010-11.

2. While admitting the appeal on 19th February 2016, the following question was framed for determination by this Court:

“Whether in light of the decision in Maruti Suzuki Ltd. v. CIT (2016) 381 ITR 117 (Del) the ITAT was justified in holding that there was an international transaction between the Assessee and its Associated Enterprise with regard to advertising, marketing and publicity (AMP) expenses and in remanding the matter to the Assessing Officer/Transfer Pricing Officer for determining the arms length price of such transaction for the purposes of transfer pricing adjustment?”

3. This Court has heard the submissions of Mr. Ajay Vohra, learned Senior Advocate for the Assessee and Mr. Sanjay Kumar, learned Senior Standing Counsel for the Revenue.

4. The facts in brief are that the Assessee is a wh