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of <h1>Delhi HC: AMP expenses are part of distribution expenses for Arms Length Price calculation.</h1> <h3>Casio India Company Private Limited Versus Deputy Commssioner Of Income Tax</h3> The Delhi HC clarified that AMP expenses are part of distribution expenses for determining Arms Length Price. Case relisted for further proceedings on 5th ... TPA - AMP expenses - Held that:- Directions given in paragraph 8 of the impugned order should not be construed as if the AO/Transfer Pricing Officer (TPO) would examine Advertisement Marketing and Sales Promotion (AMP) expenses as a separate international transaction. AMP expenses were part and parcel of the expenses incurred of the distribution. While determining Arms Length Price, the said aspect would be taken into consideration by the Assessing Officer/TPO. 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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