TP - Only addition could be made was by considering the excess ...
Dispute Over Tax Authorities' Addition of Excess AMP Expenditures Deemed Unjustified; 1% Brand Development Fee Challenged.
June 20, 2013
Case Laws Income Tax AT
TP - Only addition could be made was by considering the excess AMP spends, and the addition done by the lower authorities considering 1% of sales, as brand development fee was not justified. - AT
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