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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

ALP - brand promotion expenses - TPO has not been able to prove ...


TPO Fails to Prove AMP Expenses Were Non-Beneficial; Payments to Domestic Entities Not International Transactions.

February 14, 2017

Case Laws     Income Tax     AT

ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee under the head AMP to the domestic parties cannot be termed as international transaction. - AT

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