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2019 (4) TMI 1773 - AT - Income TaxTP Adjustment - Advertising, Marketing and Promotion (‘AMP') - HELD THAT:- Following the decision rendered by the coordinate Bench of the Tribunal in taxpayer’s own case for AY 2009-10 [2018 (9) TMI 1232 - ITAT DELHI] and in view of the decision rendered in Sony Ericsson India Pvt. Ltd. [2015 (3) TMI 580 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. v. CIT [2010 (7) TMI 84 - DELHI HIGH COURT] the Revenue has failed to discharge the onus to prove the international transactions between the taxpayer and its AE and only thereafter ALP of international transactions involving AMP expenses can be computed. In the instant case, there is not an iota of material apart from applying the Bright Line Test and by taking the view that the taxpayer had incurred huge AMP/sales expenses to the tune of 18.14%, no cogent material is there to treat the incurring of AMP expenses as international transaction more particularly when basis for treating the AMP expenses as international transactions i.e. BLT is not sustainable method. So, following the binding judicial precedents, impugned ALP adjustment on account of AMP expenses is ordered to be deleted.
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