https://www.taxtmi.com/caselaws?id=778648 HC held that advertisement, marketing and promotion (AMP) expenses do not constitute an international transaction and therefore cannot be separately benchmarked for transfer pricing purposes. Applying the Court's prior decision in related appeals, the HC directed deletion of the AMP adjustment made by the tax authority. The ruling requires that such AMP costs not be treated as distinct cross-border transactions for separate transfer pricing adjustments. en-us Fri, 12 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778648 HC held that advertisement, marketing and promotion (AMP) expenses do not constitute an international transaction and therefore cannot be separately benchmarked for transfer pricing purposes. Applying the Court's prior decision in related appeals, the HC directed deletion of the AMP adjustment made by the tax authority. The ruling requires that such AMP costs not be treated as distinct cross-border transactions for separate transfer pricing adjustments. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778648