Transfer Pricing Verdict Reg Existence of international transaction For AMP expenditure
The problem with the Revenue's approach is that it wants every instance of an AMP spend by an Indian entity which happens to use the...
ITAT Judgement On Transfer Pricing Of Cross Border AMP Expenditure
The transfer pricing adjustment is not expected to be made by deducing from the difference between the 'excessive' AMP expenditure incurred by the Assessee and...
Transfer pricing adjustment on account of arm’s length price of international transaction of AMP expenditure
The transfer pricing adjustment made by the ld TPO of Rs. 73,23,49,876/- on account of arm's length price of alleged international transaction of AMP expenditure...
ALP adjustment Of AMP Expenditure On Bright Line Test Is Not Permissible
The TPO, while framing the order u/s 92CA(3) of the Act, was well aware with the decision of the Hon'ble jurisdictional High Court of Delhi...