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Income Tax - Highlights / Catch Notes

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Transfer pricing adjustment - absence of international ...


Transfer Pricing: No Assumed Benefit to Associated Enterprise from AMP Expenses in India for Indian Market Products.

May 11, 2017

Case Laws     Income Tax     AT

Transfer pricing adjustment - absence of international transaction - If the product manufactured and sold by the assesse is India specific then it cannot be said that any benefit could have accrued to the AE on account the AMP spend in India in respect of such brands. - AT

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