TP adjustment relating to reimbursement of AMP exp. to AE to be made as per ratio of LG’s case; case

IT/ILT: Following order passed by Special Bench in case of L.G. Electronics India (P.) Ltd. v. ACIT [2013] 29 taxmann.com 300 (Delhi), matter relating to reimbursement of advertisement expenses from AE located abroad, was to be remanded back for disposal afresh