Transfer pricing adjustments must exclude selling expenses from sales not promoting the brand under AMP guidelines.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Transfer pricing adjustment - AMP expenses - the selling expenses directly incurred in connection with sales not leading to brand promotion, should not be brought within the ambit of AMP expenses. - AT....