https://www.taxtmi.com/highlights?id=66701 TP Adjustment - adjustment on account of AMP expenditure - We are unable to accept the said contention of the learned counsel for the Revenue that since the Assessee herein is a ‘distributor’ for its AE, the corollary of this fact is that there exists an international transaction with respect to AMP expenditure, incurred by the Assessee. - HC en-us Tue, 22 Nov 2022 16:53:44 +0530 Tue, 22 Nov 2022 16:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66701 TP Adjustment - adjustment on account of AMP expenditure - We are unable to accept the said contention of the learned counsel for the Revenue that since the Assessee herein is a ‘distributor’ for its AE, the corollary of this fact is that there exists an international transaction with respect to AMP expenditure, incurred by the Assessee. - HC Highlights Income Tax Tue, 22 Nov 2022 16:53:44 +0530 https://www.taxtmi.com/highlights?id=66701