https://www.taxtmi.com/caselaws?id=461094 ITAT Delhi held that advertisement and marketing expenditure (AMP) cannot be treated as an international transaction merely because there is incidental benefit to associated enterprise. The tribunal followed its earlier decision for the same assessee in AY 2007-2008, ruling that AMP expenses were not incurred for promoting the foreign brand but for the assessee's own business purposes. Despite revenue's pending miscellaneous application in a related case, ITAT maintained consistent position and allowed the assessee's appeal on identical facts. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 11 Mar 2025 18:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461094 ITAT Delhi held that advertisement and marketing expenditure (AMP) cannot be treated as an international transaction merely because there is incidental benefit to associated enterprise. The tribunal followed its earlier decision for the same assessee in AY 2007-2008, ruling that AMP expenses were not incurred for promoting the foreign brand but for the assessee's own business purposes. Despite revenue's pending miscellaneous application in a related case, ITAT maintained consistent position and allowed the assessee's appeal on identical facts. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461094