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2018 (7) TMI 1871 - DELHI HIGH COURTTPA - AMP expenses - Held that:- Directions given in paragraph 8 of the impugned order should not be construed as if the AO/Transfer Pricing Officer (TPO) would examine Advertisement Marketing and Sales Promotion (AMP) expenses as a separate international transaction. AMP expenses were part and parcel of the expenses incurred of the distribution. While determining Arms Length Price, the said aspect would be taken into consideration by the Assessing Officer/TPO.
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