Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B.

Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B. https://www.taxtmi.com/highlights?id=60047 TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct or indirect benefit to the brand of assessee’s AE, these transactions could not be regarded as international transaction u/s 92B - AT en-us Mon, 11 Oct 2021 08:27:22 +0530 Mon, 11 Oct 2021 08:27:22 +0530 TaxTMI RSS Generator Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B. https://www.taxtmi.com/highlights?id=60047 TP adjustment on account of AMP expenditure - International transaction u/s 93B - Unless it was shown that there was such an arrangement which resulted into any direct or indirect benefit to the brand of assessee’s AE, these transactions could not be regarded as international transaction u/s 92B - AT Highlights Income Tax Mon, 11 Oct 2021 08:27:22 +0530 https://www.taxtmi.com/highlights?id=60047