AdvertisementAMD India Private Limited Vs ACIT (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, considered the appeal filed by AMD India Private Limited against the final assessment order passed under Sections 143(3), 144C(13), 143(3A) and 143(3B) of the Income-tax Act, 1961 for Assessment Year 2018-19. The assessee, a wholly owned subsidiary of AMD Inc., provided software development services and marketing support services to its associated enterprises on a cost-plus basis. The Assessing Officer referred the international transactions to the Transfer Pricing Officer (TPO) for determin...