https://www.taxtmi.com/caselaws?id=273966 The Tribunal addressed the brand promotion expenses, AMP expenses, and royalty payment issues. It upheld the decision to remand the brand promotion and AMP expenses matters to the TPO for determining the ALP using the Bright line test. Regarding royalty payments, the Tribunal disallowed the payment but directed the TPO to verify industry rates. Ultimately, the Tribunal partially allowed the Miscellaneous Petition, making corrections and modifications to the original order related to royalty payments. en-us Tue, 06 Sep 2016 00:00:00 +0530 Sun, 22 Jul 2018 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273966 The Tribunal addressed the brand promotion expenses, AMP expenses, and royalty payment issues. It upheld the decision to remand the brand promotion and AMP expenses matters to the TPO for determining the ALP using the Bright line test. Regarding royalty payments, the Tribunal disallowed the payment but directed the TPO to verify industry rates. Ultimately, the Tribunal partially allowed the Miscellaneous Petition, making corrections and modifications to the original order related to royalty payments. Case-Laws Income Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273966