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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

TP adjustments towards AMP expenditure pertaining to trading ...


TP adjustments for AMP expenses and warranty reimbursements not separate transactions without TPO rejecting trading segment margins.

September 28, 2022

Case Laws     Income Tax     AT

TP adjustments towards AMP expenditure pertaining to trading segment AND reimbursement of warranty expenses to AE - the AMP expenses and warranty expenses cannot be treated as a separate international transaction when the TPO has not otherwise rejected the margins of the assessee in the trading segment. - AT

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