TPO Fails to Prove AMP Expenses Were Non-Beneficial; Payments to Domestic Entities Not International Transactions.
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....ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee under the head AMP to the domestic parties cannot be termed as international transaction. - AT....




TaxTMI
TaxTMI