https://www.taxtmi.com/caselaws?id=265733 The appeal was allowed for statistical purposes, and the matter was remanded to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for fresh determination of the Arm's Length Price (ALP) of Advertisement, Marketing, and Promotion (AMP) expenses. The court emphasized the guidelines set by the Delhi High Court, requiring a detailed comparison of AMP functions and exclusion of selling expenses from AMP expenses. en-us Mon, 28 Sep 2015 00:00:00 +0530 Thu, 15 Oct 2015 06:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265733 The appeal was allowed for statistical purposes, and the matter was remanded to the Transfer Pricing Officer (TPO)/Assessing Officer (AO) for fresh determination of the Arm's Length Price (ALP) of Advertisement, Marketing, and Promotion (AMP) expenses. The court emphasized the guidelines set by the Delhi High Court, requiring a detailed comparison of AMP functions and exclusion of selling expenses from AMP expenses. Case-Laws Income Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265733