https://www.taxtmi.com/caselaws?id=372495 Advertisement, marketing and promotion expenditure was examined in the context of the assessee's full-fledged distributor profile and overall operating margin. Applying Delhi High Court transfer pricing principles and rejecting the bright line test, the Tribunal found that the assessee's margin exceeded that of the comparables and that it had already been suitably compensated for the functions performed. Any benefit to the foreign associated enterprise was only incidental, so no separate segmentation or further transfer pricing adjustment of the AMP spend was warranted. en-us Fri, 21 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372495 Advertisement, marketing and promotion expenditure was examined in the context of the assessee's full-fledged distributor profile and overall operating margin. Applying Delhi High Court transfer pricing principles and rejecting the bright line test, the Tribunal found that the assessee's margin exceeded that of the comparables and that it had already been suitably compensated for the functions performed. Any benefit to the foreign associated enterprise was only incidental, so no separate segmentation or further transfer pricing adjustment of the AMP spend was warranted. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372495