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Income Tax - Highlights / Catch Notes

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

Income Tax

October 11, 2021

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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