https://www.taxtmi.com/caselaws?id=292361 The Tribunal directed the AO/TPO to reassess Transfer Pricing Adjustment for Advertising, Marketing, and Sales Promotion (AMP) Expenses following Special Bench guidelines. The issue of Provision of Support Services was sent back to the DRP for a detailed order. The Tribunal dismissed grounds related to Service Income Characterization, Disallowance of Royalty Expenditure, Administrative Expenses, Depreciation, and Research and Development Expenses as infructuous due to the DRP's decisions on corporate tax matters. Appeals by both parties were allowed for statistical purposes. en-us Tue, 29 Jan 2019 00:00:00 +0530 Sat, 19 Dec 2020 20:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292361 The Tribunal directed the AO/TPO to reassess Transfer Pricing Adjustment for Advertising, Marketing, and Sales Promotion (AMP) Expenses following Special Bench guidelines. The issue of Provision of Support Services was sent back to the DRP for a detailed order. The Tribunal dismissed grounds related to Service Income Characterization, Disallowance of Royalty Expenditure, Administrative Expenses, Depreciation, and Research and Development Expenses as infructuous due to the DRP's decisions on corporate tax matters. Appeals by both parties were allowed for statistical purposes. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292361