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2015 (4) TMI 498 - AT - Income TaxApplication of stay of demand - Transfer pricing adjustment - AMP expenses - TPO has included the discount and free samples given by the assessee to the distributors - Held that:- TPO while determining the AMP expenses which in view of the TPO are to be reimbursed by the owner of the brand intangible has included various expenses - It is apparent from the details of expenses included by the TPO that for the purpose of determining the AMP expenses, the TPO apart from sales promotion and without prejudice AMP expenses admitted by the assessee of ₹ 5,770,313/- has also included the various amounts of free samples to distributors, additional discount to distributors, trade discount etc. Thus the inclusion of free samples to distributors, additional discount to distributors and buyers prima facie supports the case of the assessee. Accordingly, in view of the facts and circumstances of the matter, we find that the assessee has good prima facie case for grant of stay - Stay granted.
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