TP adjustments upheld as no materials were produced to support claim for AMP exp. and other provisio

IT/ILT : Where in course of transfer pricing proceedings relating to telecommunication services, TPO made certain adjustment to ALP determined by assessee, in view of fact that there was no material on record relating to assessee's claim of deduction in respect of AMP expenses, provision for warranty and prior period expenses, impugned adjustment was to be set aside and, matter was to be remanded back for disposal afresh