https://www.taxtmi.com/highlights?id=66012 TP Adjustment - international transaction - in the absence of no written agreement exists between the assessee and its AE requiring the assessee to incur AMP expenses, the same cannot be regarded as an international transaction at all. Thus we delete the transfer pricing adjustment made by the TPO on account of AMP expenses incurred by the assessee. - AT en-us Wed, 12 Oct 2022 09:55:10 +0530 Wed, 12 Oct 2022 09:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66012 TP Adjustment - international transaction - in the absence of no written agreement exists between the assessee and its AE requiring the assessee to incur AMP expenses, the same cannot be regarded as an international transaction at all. Thus we delete the transfer pricing adjustment made by the TPO on account of AMP expenses incurred by the assessee. - AT Highlights Income Tax Wed, 12 Oct 2022 09:55:10 +0530 https://www.taxtmi.com/highlights?id=66012