TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The ITAT ruled against the transfer pricing adjustment for AMP expenses, finding tax authorities failed to demonstrate that such expenses benefited the foreign AE's brand. The Tribunal held that AMP expenditure quantum alone cannot establish benefit to AEs, as brands are customer-centric rather than product-centric. Regarding royalty payments, the ITAT found the TPO's rejection of comparable agreements unjustified. Issues concerning management service fees, interest on outstanding receivables, and payments to 'Dart' were remanded to the AO/TPO for fresh determination in accordance with precedents from earlier assessment years and relevant case law, including Kusum Healthcare. All grounds were sustained either substantively or for statistical purposes.
TaxTMI 
TaxTMI 
