https://www.taxtmi.com/caselaws?id=345892 AMP expenditure transfer pricing was examined in the context of whether the assessee had rendered brand-building services to its associated enterprise and whether an international transaction existed. The Tribunal noted that the relevant Delhi High Court jurisprudence on AMP adjustments was not uniformly available to the transfer pricing authorities at the material time, and that later jurisdictional decisions had remitted similar matters for fresh examination. It therefore set aside the impugned order and remanded the issue to the transfer pricing officer and assessing officer for reconsideration, including fresh benchmarking if an international transaction is found, after granting due opportunity of hearing. No final addition was sustained at this stage. en-us Fri, 31 Mar 2017 00:00:00 +0530 Fri, 28 Jul 2017 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345892 AMP expenditure transfer pricing was examined in the context of whether the assessee had rendered brand-building services to its associated enterprise and whether an international transaction existed. The Tribunal noted that the relevant Delhi High Court jurisprudence on AMP adjustments was not uniformly available to the transfer pricing authorities at the material time, and that later jurisdictional decisions had remitted similar matters for fresh examination. It therefore set aside the impugned order and remanded the issue to the transfer pricing officer and assessing officer for reconsideration, including fresh benchmarking if an international transaction is found, after granting due opportunity of hearing. No final addition was sustained at this stage. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345892