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2020 (7) TMI 466 - ITAT MUMBAITP Adjustment - adjustment made on account of advertisement, marketing and promotion (AMP) expenses - internatinal transaction - HELD THAT:- Referring to decision of the Hon'ble Delhi High Court in Martuti Suzuki India Ltd. [2015 (12) TMI 634 - DELHI HIGH COURT] it has to be concluded that the AMP expenditure incurred by the assessee in India cannot come within the purview of the international transaction. Hence, the Transfer Pricing Officer has no jurisdiction to determine the arm's length price of AMP expenditure. - Decided against revenue.
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