TMI BlogTP Adjustment - MAM selection - A categorical finding was given that the advertisement publicity and...TP Adjustment - MAM selection - A categorical finding was given that the advertisement publicity and business development expenses are not at all related to the distributor function of purchase and sale of online media transaction. The finding was also given that assessee is a startup company and is expanding its operations in India, therefore, It incurred such expenses for increasing its valuation. - Order of CIT(A) affirmed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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