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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