https://www.taxtmi.com/caselaws?id=471280 Advertisement, marketing and promotion expenditure and transfer-pricing comparability were governed by an earlier binding decision that was adverse to the Revenue. The advertisement, marketing and promotion issue was resolved in favour of the assessee. The earlier decision also supported exclusion of the identified company from the comparable set, resolving that transfer-pricing comparability issue in favour of the assessee. Both substantive issues therefore followed the prior binding determination against the Revenue. en-us Thu, 08 Aug 2024 00:00:00 +0530 Thu, 27 Aug 2026 15:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471280 Advertisement, marketing and promotion expenditure and transfer-pricing comparability were governed by an earlier binding decision that was adverse to the Revenue. The advertisement, marketing and promotion issue was resolved in favour of the assessee. The earlier decision also supported exclusion of the identified company from the comparable set, resolving that transfer-pricing comparability issue in favour of the assessee. Both substantive issues therefore followed the prior binding determination against the Revenue. Case-Laws Income Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471280