IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No.1764/DEL/2015 Assessment Year: 2010-11

I.T.A. No.2276/DEL/2015 Assessment Year: 2010-11

O R D E R

PER AMIT SHUKLA JM:

The aforesaid cross appeals have been filed by the assessee as well as by the Revenue against the directions dated 30.12.2014 given by the Ld. Dispute Resolution Panel-I, New Delhi (DRP), u/s.144C (5) for the Assessment Year 2010- 11. We will first take up the assessee’s appeal wherein the assessee has challenged; firstly, transfer pricing adjustment of Rs.9,96,08,173/- on account of advertisement, marketing and promotion (AMP expenses); and secondly, addition of Rs.3,86,63,023/- on account of bad debts.

2. The facts in brief are that th