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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

TP Adjustment - adjustment made on account of advertisement, ...


AMP Expenses in India Not Classified as International Transaction in Transfer Pricing Adjustment.

July 20, 2020

Case Laws     Income Tax     AT

TP Adjustment - adjustment made on account of advertisement, marketing and promotion (AMP) expenses - internatinal transaction - the AMP expenditure incurred by the assessee in India cannot come within the purview of the international transaction

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