2018 (7) TMI 1871

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....d:- 30-7-2018<br>ITA 814/2017 & CM No. 34273/2017 - -<br>Income Tax<br>Mr. Sanjiv Khanna And Mr. Chander Shekhar, JJ. Mr. Nageshwar Rao, Mr. Sandeep S. Karhail, Mr. Parth, Advocates. For The Appell....

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.... transaction. AMP expenses were part and parcel of the expenses incurred of the distribution. While determining Arms Length Price, the said aspect would be taken into consideration by the Assessing Of....