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        Income Tax

        2018 (7) TMI 1871 - HC - Income Tax

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        Delhi HC: AMP expenses are part of distribution expenses for Arms Length Price calculation. The Delhi HC clarified that AMP expenses are part of distribution expenses for determining Arms Length Price. Case relisted for further proceedings on 5th ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Delhi HC: AMP expenses are part of distribution expenses for Arms Length Price calculation.

                              The Delhi HC clarified that AMP expenses are part of distribution expenses for determining Arms Length Price. Case relisted for further proceedings on 5th September, 2018.


                              The Delhi High Court clarified that Advertisement Marketing and Sales Promotion (AMP) expenses should be considered as part of distribution expenses while determining Arms Length Price. The case was re-listed for further proceedings on 5th September, 2018.
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