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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Transfer pricing adjustment - AMP expenses - the selling ...


Transfer pricing adjustments must exclude selling expenses from sales not promoting the brand under AMP guidelines.

July 26, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment - AMP expenses - the selling expenses directly incurred in connection with sales not leading to brand promotion, should not be brought within the ambit of AMP expenses. - AT

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