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AMP expenses
Existence of International Transaction must be Proven before Applying Transfer Pricing Benchmarking: Delhi HC [Read Order]
March 8, 2025
Delhi HC upholds Calculation at Arm’s Length of Reimbursement of AMP Expenses Incurred By Sony India On it’s AE [Read Order]
December 16, 2023
AMP Expenses incurred not Amounts to International Transaction: Delhi HC upholds ITAT’s order [Read Order]
November 3, 2023
Provision of S. 92B not applicable for AMP Expenses incurred for Business purpose in India: ITAT Grants Relief to L’oreal India [Read Order]
May 15, 2023
AMP Expenses incurred cannot be termed as an International Transaction in absence of evidence: Delhi HC upholds order of ITAT [Read Order]
October 30, 2022
Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]
October 26, 2022
Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]
October 19, 2022
Relief to L’Oreal: ITAT deletes TP Adjustments [Read Order]
July 11, 2022
Relief to Nike India: ITAT deletes TP Adjustment made in respect of AMP Expenses [Read Order]
July 5, 2021
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