TP adjustment on account of AMP expenditure - International ...

Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B.

October 11, 2021

Case Laws Income Tax AT

TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct or indirect benefit to the brand of assessee’s AE, these transactions could not be regarded as international transaction u/s 92B - AT

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TP adjustment on account of AMP expenditure - International ...

Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B.

October 11, 2021

Case Laws Income Tax AT

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