https://www.taxtmi.com/caselaws?id=418885 The Tribunal allowed the appeal of the assessee, directing the deletion of the Arm's Length Price (ALP) adjustments for both Advertisement, Marketing, and Promotional (AMP) expenses and the import of finished goods (Pringles). The Tribunal emphasized the significance of following legal precedents and appropriate benchmarking methods in transfer pricing cases, ultimately concluding that no adjustment was necessary in either instance. en-us Wed, 16 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418885 The Tribunal allowed the appeal of the assessee, directing the deletion of the Arm's Length Price (ALP) adjustments for both Advertisement, Marketing, and Promotional (AMP) expenses and the import of finished goods (Pringles). The Tribunal emphasized the significance of following legal precedents and appropriate benchmarking methods in transfer pricing cases, ultimately concluding that no adjustment was necessary in either instance. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418885