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Income Tax - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

TP Adjustment - AMP adjustment - Assessee has already been ...


No Separate AMP Adjustment Needed Due to Existing Compensation and Commission Markup for Assessee's Marketing Expenses.

September 25, 2021

Case Laws     Income Tax     AT

TP Adjustment - AMP adjustment - Assessee has already been remunerated for the marketing expenses incurred on behalf of the AEs along with commission markup, and, therefore, there was no requirement of making separate AMP addition in the case of the assessee. - AT

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