![Existence of International Transaction must be Proven before Applying Transfer Pricing Benchmarking: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/International-Transaction-Benchmarking-Transfer-Pricing-taxscan.jpg "Existence of International Transaction must be Proven before Applying Transfer Pricing Benchmarking: Delhi HC [Read Order]")
Existence of International Transaction must be Proven before Applying Transfer Pricing Benchmarking: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the existence of an international transaction must be established before undertaking a transfer...
![Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Sony-India-AMP-Expenses-Reimbursement-of-AMP-Expenses-advertising-promotion-expenses-Associated-Enterprises-taxscan.jpg "Delhi HC upholds Calculation at Arms Length of Reimbursement of AMP Expenses Incurred By Sony India On its AE [Read Order]")
![AMP Expenses incurred not Amounts to International Transaction: Delhi HC upholds ITATs order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/AMP-Expenses-Incurred-Amounts-to-International-Transaction-Delhi-HC-ITATS-Order-TAXSCAN.jpg "AMP Expenses incurred not Amounts to International Transaction: Delhi HC upholds ITATs order [Read Order]")
![Provision of S. 92B not applicable for AMP Expenses incurred for Business purpose in India: ITAT Grants Relief to L’oreal India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Provision-of-S.-92B-not-applicable-for-AMP-expenses-Provision-AMP-expenses-Business-purpose-ITAT-Grants-Relief-to-Loreal-India-taxscan.jpg "Provision of S. 92B not applicable for AMP Expenses incurred for Business purpose in India: ITAT Grants Relief to L’oreal India [Read Order]")
![AMP Expenses incurred cannot be termed as an International Transaction in absence of evidence: Delhi HC upholds order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/AMP-Expenses-International-Transaction-evidence-Delhi-HC-ITAT-taxscan.jpg "AMP Expenses incurred cannot be termed as an International Transaction in absence of evidence: Delhi HC upholds order of ITAT [Read Order]")
Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]
In a major relief to M/s. Motorola Mobility India Private Limited, the Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that AMP expenses and warranty expenses not separate international...
![Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Motorola-ITAT-AMP-Expenses-Warranty-Expenses-TAXSCAN.jpg "Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]")
Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi, has recently, in an appeal preferred before it, held that, AMP expenses incurred for own benefit will not amount to international transaction. ...
![Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Adidas-AMP-Expenses-Benefit-International-Transaction-ITAT-taxscan.jpeg "Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]")
![Relief to L’Oreal: ITAT deletes TP Adjustments [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/LOreal-ITAT-TP-Adjustments-taxscan.jpg "Relief to L’Oreal: ITAT deletes TP Adjustments [Read Order]")
![Relief to Nike India: ITAT deletes TP Adjustment made in respect of AMP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Nike-India-ITAT-AMP-expenses-Taxscan.jpg "Relief to Nike India: ITAT deletes TP Adjustment made in respect of AMP Expenses [Read Order]")
![Relief to Pepsico India: ITAT deletes addition on account of AMP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Pepsico-India-ITAT-AMP-Expenses-Taxscan.jpg "Relief to Pepsico India: ITAT deletes addition on account of AMP Expenses [Read Order]")
Relief to RayBan: ITAT deletes adjustments made by TPO on account of ALP of AMP expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench in relief to Ray-Ban deleted the adjustments made by the Transfer Pricing Officer (TPO) on account of Arm’s Length Price (ALP) of Advertisement,...
![Relief to RayBan: ITAT deletes adjustments made by TPO on account of ALP of AMP expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/RayBan-ITAT-AMP-expenses-ALP-Taxscan.jpg "Relief to RayBan: ITAT deletes adjustments made by TPO on account of ALP of AMP expenses [Read Order]")
Delhi HC directs TPO to determine existence of an International Transaction between the Yum Restaurants and its AE involving AMP Expenses [Read Order]
The Delhi High Court directed the Transfer Pricing Officer (TPO) to determine the existence of an international transaction between the Yum Restaurants and its AE involving Advertisement, Marketing...
![Delhi HC directs TPO to determine existence of an International Transaction between the Yum Restaurants and its AE involving AMP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Delhi-High-Court-TPO-International-Transaction-Yum-Restaurants-AE-AMP-Expenses-Taxscan.jpg "Delhi HC directs TPO to determine existence of an International Transaction between the Yum Restaurants and its AE involving AMP Expenses [Read Order]")