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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Transfer pricing adjustment in respect of Advertising, Marketing ...


Tribunal Rules AMP Expenses Benefit Only Local Operations, Not Foreign AE, Affecting Transfer Pricing Adjustment.

January 9, 2014

Case Laws     Income Tax     AT

Transfer pricing adjustment in respect of Advertising, Marketing & Promotion (AMP) expenses -The assessee was a full fledge distributor and as such the benefit of AMP expenses did not spill over to the foreign AE - AT

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