https://www.taxtmi.com/caselaws?id=170358 The Tribunal partly allowed the appeal, directing the TPO to re-evaluate the adjustments made to the purchase cost and marketing expenses and to recompute the gross profit margin without the incorrect deductions. The Tribunal emphasized the need to distinguish between brand-building and sales-specific expenses in marketing expenditure and to consider multiple-year data for comparables in determining the gross profit margin. en-us Mon, 30 Jun 2014 00:00:00 +0530 Fri, 27 Feb 2015 10:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170358 The Tribunal partly allowed the appeal, directing the TPO to re-evaluate the adjustments made to the purchase cost and marketing expenses and to recompute the gross profit margin without the incorrect deductions. The Tribunal emphasized the need to distinguish between brand-building and sales-specific expenses in marketing expenditure and to consider multiple-year data for comparables in determining the gross profit margin. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170358