https://www.taxtmi.com/caselaws?id=770443 Advertising, marketing and promotional expenses were examined to determine whether they constituted a separate international transaction capable of benchmarking under the Bright Line Test. The court treated the issue as factual, noting that the expenses were incurred in the normal course of business and that no material showed they were a transaction with associated enterprises. Relying on earlier decisions, it reiterated that AMP expenditure does not, by itself, amount to a separate international transaction unless there is evidence linking it to the associated enterprise relationship. On that basis, no substantial question of law arose. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 10 May 2025 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770443 Advertising, marketing and promotional expenses were examined to determine whether they constituted a separate international transaction capable of benchmarking under the Bright Line Test. The court treated the issue as factual, noting that the expenses were incurred in the normal course of business and that no material showed they were a transaction with associated enterprises. Relying on earlier decisions, it reiterated that AMP expenditure does not, by itself, amount to a separate international transaction unless there is evidence linking it to the associated enterprise relationship. On that basis, no substantial question of law arose. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770443