Warranty Expenses and Delivery Cost are Activities Post-Sales, not AMP Expenditure For Amazon India: ITAT [Read Order]

Post-Sales Activities Not classifiable as AMP Expenditure for Amazon India
ITAT Bangalore - ITAT Ruling on Amazon India Expenses - Delivery Costs Amazon ITAT Ruling - Tax Implications of Amazon Warranty Expenses - Taxscan

In a recent ruling, the Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has clarified that delivery costs and warranty expenses should not be categorized as advertising, marketing, and promotion ( AMP ) expenditures. The bench held that despite a detailed inquiry by the Transfer Pricing Officer ( TPO ) during TP proceedings,…

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