9911796707
TMI Blog2015 (4) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... eimbursed by the owner of the brand intangible has included various expenses - It is apparent from the details of expenses included by the TPO that for the purpose of determining the AMP expenses, the TPO apart from sales promotion and without prejudice AMP expenses admitted by the assessee of ₹ 5,770,313/- has also included the various amounts of free samples to distributors, additional dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard the Ld. AR as well as Ld. DR and considered the relevant material on record. The Ld. Authorized Representative of the assessee has pointed out that the demand in question has arisen due to TP adjustment made by the TPO on account of AMP expenses. The Ld. Authorized Representative has submited that while determining the AMP expenses, the TPO has included the discount and free sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he table in para 10 of the impugned order as under;- Sales 780,561,766 AMP Expense AMP as per Assessee's letter dated 20.01.2013 5,770,313 Add: Free Samples to distributors 27,694,697 Additional discoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to distributors, trade discount etc. Thus the inclusion of free samples to distributors, additional discount to distributors and buyers prima facie supports the case of the assessee. Accordingly, in view of the facts and circumstances of the matter, we find that the assessee has good prima facie case for grant of stay. Hence, we stay the outstanding demand of ₹ 53.24 Lakhs for a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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