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2022 (11) TMI 1391 - HC - Income TaxTP Adjustment - ALP of the transaction involving Advertising, Marketing and Promotion (AMP) expenses - HELD THAT:- This Court in Bausch & Lomb Eyecare (India) Pvt. Ltd [2015 (12) TMI 1332 - DELHI HIGH COURT], Sony Ericsson Mobile Communications India Pvt. Ltd. [2015 (3) TMI 580 - DELHI HIGH COURT] and Maruti Suzuki India Ltd. [2015 (12) TMI 634 - DELHI HIGH COURT] has held that merely because there is an incidental benefit to the foreign AE would not mean that AMP expenses have been incurred by the assessee for promoting the brand of the foreign AE. The Court further held that provisions of Chapter X cannot be invoked in cases wherein the existence of an international transaction is unable to be shown. No substantial question of law arises for consideration in the present appeal
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