https://www.taxtmi.com/caselaws?id=281324 The High Court ruled in favor of the assessee, determining that the compensation model already covered excess third-party expenses related to Advertisement, Marketing, and Promotion (AMP) expenses. The court emphasized that the domestic Associated Enterprise (AE) should compensate for AMP expenses, which could be included in a low purchase price or by not charging royalty. The court found that the AMP expenses were not an independent international transaction and allowed the appeal, concluding that the assessee was suitably compensated by its AE. en-us Thu, 26 Jul 2018 00:00:00 +0530 Fri, 14 Jun 2019 06:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281324 The High Court ruled in favor of the assessee, determining that the compensation model already covered excess third-party expenses related to Advertisement, Marketing, and Promotion (AMP) expenses. The court emphasized that the domestic Associated Enterprise (AE) should compensate for AMP expenses, which could be included in a low purchase price or by not charging royalty. The court found that the AMP expenses were not an independent international transaction and allowed the appeal, concluding that the assessee was suitably compensated by its AE. Case-Laws Income Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281324