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Income Tax - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

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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