https://www.taxtmi.com/article/detailed?id=17510 Where AMP expenses form part of operating costs and international transactions have been tested as arm's length under TNMM, separate benchmarking of AMP as an independent international transaction is not supported. Segregating AMP through an additional cost-plus analysis or bright-line approach may distort the operating-margin analysis. A receivables adjustment requires verification whether working-capital adjustments already account for the relevant impact. en-us Sat, 03 Oct 2026 09:34:54 +0530 Sat, 03 Oct 2026 09:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17510 Where AMP expenses form part of operating costs and international transactions have been tested as arm's length under TNMM, separate benchmarking of AMP as an independent international transaction is not supported. Segregating AMP through an additional cost-plus analysis or bright-line approach may distort the operating-margin analysis. A receivables adjustment requires verification whether working-capital adjustments already account for the relevant impact. Articles Income Tax Sat, 03 Oct 2026 09:34:54 +0530 https://www.taxtmi.com/article/detailed?id=17510