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![Income Tax Annual Digest 2024: ITAT Cases [Part 5]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-ITAT-Cases-ITAT-Annual-Digest-Annual-Digest-ITAT-Benches-of-India-Income-Tax-Act-1961-SBC-including-share-based-compensation-Income-Tax-Appellate-Tribunal-Bench-Income-Tax-Act-Rules-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 5]")
Income Tax Annual Digest 2024: ITAT Cases [Part 5]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![AMP Expenditure not an International Transaction: ITAT deletes Addition against Mondelez India Foods towards Transfer Pricing Adjustment on Account of AMP Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/AMP-Expenditure-International-Transaction-ITAT-deletes-Addition-ITAT-Addition-Mondelez-India-Foods-taxscan-1.jpg "AMP Expenditure not an International Transaction: ITAT deletes Addition against Mondelez India Foods towards Transfer Pricing Adjustment on Account of AMP Expenditure [Read Order]")
![AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AMP-expenditure-for-Promotion-and-Marketing-Products-AMP-expenditure-AMP-Promotion-and-Marketing-Products-Products-Manufactured-by-assessee-International-Transaction-ITAT-taxscan.jpg "AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]")
![AMP Expenditure is not International Transaction: ITAT rules in favour of Mattel Toys (India) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/AMP-AMP-Expenditure-International-Transaction-Mattel-Toys-Mattel-Toys-India-Taxscan.jpg "AMP Expenditure is not International Transaction: ITAT rules in favour of Mattel Toys (India) [Read Order]")
No addition for AMP transactions in absence of International Transaction between Taxpayer and AE: ITAT grants relief to Haier [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that no addition for advertisement, marketing and sales promotion expenses (AMP) can be made in absence of International Transaction...
![No addition for AMP transactions in absence of International Transaction between Taxpayer and AE: ITAT grants relief to Haier [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Haier-ITAT-AMP-Taxscan.jpeg "No addition for AMP transactions in absence of International Transaction between Taxpayer and AE: ITAT grants relief to Haier [Read Order]")