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“AMP expenditure”

Transfer PricingSection 92CSection 92C149 judgments

The decision most relied on for AMP expenditure is Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT (374 ITR 118), cited in 499 judgments on BharatTax.

Leading authorities on AMP expenditure

Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT
374 ITR 118 · 2015 · High Court
499
citing judgments

The existence of an international transaction for Advertising and Marketing Promotion (AMP) expenditure requires the revenue to discharge the burden of proof. An explanation inserted under Section 92B does not automatically make AMP expenditure an international transaction.

Sassoon J. David & Co. Pvt. Ltd. v. CIT
118 ITR 261 · 1979 · Supreme Court
323
citing judgments

An expense incurred by an assessee for its own business, such as advertising, marketing, and promotional (AMP) expenses, cannot be disallowed merely because it incidentally or indirectly benefits the assessee's sister concerns or associated enterprises.

Maruti Suzuki India Ltd. v. CIT
381 ITR 117 · 2016 · High Court
220
citing judgments

The Bright Line Test (BLT) is not a recognized method under the Income-tax Act and Rules for benchmarking advertising, marketing, and promotion (AMP) expenses or for determining the existence of an international transaction or its Arm's Length Price. The Revenue must first establish the existence and price of an international transaction before seeking an ALP adjustment.

Sony India (P) Ltd. v. DCIT
114 ITD 448 · 2008 · ITAT
131
citing judgments

For transfer pricing purposes, functionally dissimilar entities that have significant business differences must be excluded from the list of comparables for benchmarking analysis. It also provides guidance on the non-allocation of advertisement, marketing, and promotion (AMP) expenses to other entities when incurred solely for the assessee's business.

Bausch & Lomb Eye Care (India) Pvt. Ltd. v. Additional CIT
381 ITR 227 · 2016 · High Court
127
citing judgments

The existence of an international transaction must be established before its arm's length price can be determined. An alleged 'excessive' AMP expenditure cannot unilaterally expand the scope of an international transaction if its existence is contested.

Whirlpool of India Ltd. v. DCIT
381 ITR 154 · 2016 · High Court
119
citing judgments

Advertisement, Marketing, and Promotion (AMP) expenditure incurred by an Indian entity directly benefits its own business and cannot be automatically treated as an international transaction for global brand building by associated enterprises without specific statutory provisions or proper analysis.

Maruti Suzuki India Ltd. (MSIL) v. Addl. CIT, TPO
328 ITR 210 · 2010 · High Court
39
citing judgments

AMP expenditure is not an international transaction. The Bright Line Test is not a valid basis for determining the existence of an international transaction or computing the arm's length price.

381 ITR 154; Bausch & Lomb Eyecare (India) Pvt Ltd. v. ACIT
283 CTR 322 · 2016 · High Court
22
citing judgments

The Delhi High Court holds that expenditure on Advertisement, Marketing, and Promotion (AMP) by a taxpayer is not an international transaction under Section 92B of the Income Tax Act. Consequently, adjustments for AMP expenses in transfer pricing cannot be made without specific statutory provisions.

Judgments citing AMP expenditure

Vodafone India Ltd, Mumbai vs. Asst CIT 8(3)(2), Mumbai

ITA 884/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

consulting charges and People Survey charges 4,14,86,237/- 4 Under recovery of salary expenses from AE 93,12,637/- 5 Excessive AMP expenditure 22,01,14,350/- Total 36,38,25,151/- On 31/03/2015, the Assessing Officer passed Draft Assessment Order under Section 143(3) read with Section

DCIT 8(3)(2), Mumbai vs. M/S Vodafone Idea Limited (Earlier Known As Vodafone India Limited Which Now Stands Merged With Idea Cellular Limited (Icl) and Consequently Known As Vodafone Idea Limited), Mumbai

ITA 1919/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 May 2024AY 2011-12
For Appellant: Shri P.J. PardiwalaFor Respondent: Shri T. Sankar
Section 115JSection 143(3)Section 144C(13)Section 144C(5)Section 14ASection 234DSection 271(1)(c)Section 36(1)(iii)Section 37Section 40

consulting charges and People Survey charges 4,14,86,237/- 4 Under recovery of salary expenses from AE 93,12,637/- 5 Excessive AMP expenditure 22,01,14,350/- Total 36,38,25,151/- 3.1. On 31/03/2015, the Assessing Officer passed Draft Assessment Order under Section 143(3) read with

Nikon India Private Ltd., Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1628/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Mar 2024AY 2018-19

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT (DR)
Section 143(3)Section 144C(13)Section 144C(8)Section 154Section 92BSection 92C

characterizing the Appellant as service provider rendering brand building services to its AE, without appreciating that it is a full risk bearing distributor incurring AMP expenditure in the course of its own business to promote its sales in India. 5. That on the facts and circumstances of the case ... orders passed by the AO / DRP / TPO were bad in law as the unilateral AMP expenditure incurred by the Appellant was categorized as international transaction' under chapter X of the Act, by the AO / DRP / TPO, contrary to law in as much the AO neither granted any opportunity of being

Pr. CIT-9, Mumbai vs. M/S Best Seller Fashion India Pvt Ltd., Mumbai

In the result, appeal of the AO is dismissed

ITA 4783/MUM/2019[2012-13]Status: DisposedITAT Mumbai29 Feb 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm M/S Best Seller Fashion India Pr. Cit-9 Pvt. Ltd. Room No.65A, 6Th Floor, Lalit Residency, 1 St Floor, Aaykar Bhavan, The Lalit Mumbai, Vs. M.K. Road, Sahar Airport, Sahar, Churchgate-400 020 Andheri(E), Mumbai-400 059 (Appellant) (Respondent) Pan No. Aaecb2906M Assessee By : Shri Harsh Kumar & Shri Jabir Contractor, Ar Revenue By : Shri B.K. Bagchi, Dr Date Of Hearing: 30.01.2024 Date Of Pronouncement : 29.02.2024

For Appellant: Shri Harsh Kumar &For Respondent: Shri B.K. Bagchi, DR
Section 143(3)

indicator of operating profit/operating revenue. He found that assessee has AMP to sales ratio of 12.16% and comparables with very low AMP expenditure to sales ratio of less than 3% are to be rejected. Therefore out of the five companies selected by the assessee, the TPO retained only two comparables

Luxottica India Eyewear Private Ltd., Haryana vs. Circle 13(1), Delhi

ITA 793/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Dec 2023AY 2017-18

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 793/Del/2022, A.Y. 2017-18 Luxottica India Eyewear Pvt. Vs. Dcit Ltd. Circle 13(1), 7Th Floor, Dlf Cyber City, Delhi Gurgaon, Haryana-122002 Pan : Aabcl3871C (Appellant) (Respondent)

For Appellant: Shri Nageswar Rao &For Respondent: Sh. Manvendra Goyal, CIT(DR)
Section 143(3)Section 144BSection 144CSection 92C

That on the facts and circumstances of the case and in law, the Hon’ble DRP/Ld. AO/Ld. TPO erred in assuming that the AMP expenditure incurred by the Appellant is an “international transaction” within the meaning of the term as contained in section 92B of the Act (including the explanation ... case for AY 2012-13. 3.2 That the Hon’ble DRP/Ld. AO/Ld. TPO grossly erred on facts and in law in not appreciating that AMP expenditure incurred by the Appellant at its own behest could not be regarded as a 'transaction' under Section 92F(v), much less than an international

Haier Appliances India Private Limited, Delhi vs. DCIT, It & Tp Delhi 2(1)(1), New Delhi

In the result the appeal of the assessee in ITA No

ITA 417/DEL/2022[2017-148]Status: DisposedITAT Delhi17 Oct 2023AY 2017-148

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 254Section 92BSection 92F

PROMOTION ("AMP") FUNCTION AS AN INTERNATIONAL TRANSACTION 7. The TPO /AO erred on facts and in law by assuming jurisdiction in respect of the AMP expenditure when such expenditure did not satisfy the requisites of being international transaction under Section 92B read with Section ... bright line test”. 13. The TPO / AO erred on facts and in law by considering routine selling expenses for computing the alleged excess AMP expenditure. GROUNDS AGAINST BENCHMARKING OF AMP FUNCTION 14. The TPO /AO erred on facts and in law by undertaking multiple assessments of the same transaction using

Mondelez India Foods P.Ltd (Formerly Known As Cadbury India Limited), Mumbai vs. Asst CIT RG 5(1)(2), Mumbai

In the result, appeal filed by the assessee for AY 2013-14 is allowed for statistical purpose

ITA 7104/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Sept 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14A

issued by the Transfer Pricing Officer the assessee had specifically submitted that there is no arrangement or agreement with the overseas A.E. for incurring AMP expenditure. It is also apparent the expenditure was wholly and exclusively incurred for marketing assessee‟s own products and the payment was made to third ... Transfer Pricing Officer ignoring the submissions made by the assessee had assumed that a benefit has accrued to the overseas A.E. on account of AMP expenditure incurred by the assessee. The learned Commissioner (Appeals) has upheld the adjustment / addition proposed by the Transfer Pricing Officer simply relying upon his order

Kellogg India P.Ltd, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2), Mumbai

In the result, appeal filed by the Assessee stands partly allowed

ITA 2533/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Aug 2023AY 2018-19

Bench: Shri Br Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Ms. Hirali Desai/ Mr. AmolFor Respondent: Vachaspati Tripathi, Ld. CIT
Section 143(2)Section 144CSection 144C(2)Section 250Section 270ASection 274Section 40Section 92C

cases pertains to AY’s 2009-10, 2010-11, 2011-12, 2012-13 ,2013-14 and 2014-15 and the Tribunal consistently held that AMP expenditure incurred by the Assessee in India cannot come within the purview of the international transaction. 7 Kellogg India Pvt Ltd. For clarity the conclusion ... under license from the AE. It is also a fact that for marketing and promotion of its manufactured products in India, assessee has incurred AMP expenditure by making payments to third parties in India. Therefore, the basic issue which arises for consideration is, whether the AMP expenditure incurred

Mondelez India Foods P.Ltd, Mumbai vs. Asst CIT RG 5(1)(2), Mumbai

ITA 1518/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234ASection 234C

issued by the Transfer Pricing Officer the assessee had specifically submitted that there is no arrangement or agreement with the overseas A.E. for incurring AMP expenditure. It is also apparent the expenditure was wholly and exclusively incurred for marketing assessee‟s own products and the payment was made to third ... Transfer Pricing Officer ignoring the submissions made by the assessee had assumed that a benefit has accrued to the overseas A.E. on account of AMP expenditure incurred by the assessee. The learned Commissioner (Appeals) has upheld the adjustment / addition proposed by the Transfer Pricing Officer simply relying upon his order

Mondelez India Foods P. Ltd, Mumbai vs. DCIT RG 5(1)(2), Mumbai

ITA 1240/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 Aug 2023AY 2011-12

Bench: Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 144C(13)Section 14ASection 234ASection 234C

issued by the Transfer Pricing Officer the assessee had specifically submitted that there is no arrangement or agreement with the overseas A.E. for incurring AMP expenditure. It is also apparent the expenditure was wholly and exclusively incurred for marketing assessee‟s own products and the payment was made to third ... Transfer Pricing Officer ignoring the submissions made by the assessee had assumed that a benefit has accrued to the overseas A.E. on account of AMP expenditure incurred by the assessee. The learned Commissioner (Appeals) has upheld the adjustment / addition proposed by the Transfer Pricing Officer simply relying upon his order

Amadeus India Pvt Limited, New Delhi vs. ACIT, Circle-1(1), New Delhi

In the result, this appeal of the assessee stands dismissed as infructuous

ITA 723/DEL/2022[2017-18]Status: DisposedITAT Delhi31 Aug 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usassessment Year: 2017-18

Section 143(3)Section 154Section 253(1)(d)

provisions of section 253(1)(d). 2. In the impugned order passed u/s 154 of the Act, AO has enhanced the component of AMP expenditure to a sum of Rs 10,65,96,300/- as against original computed sum of Rs 95,61,630/- in the assessment order

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, Circle-1(1), New Delhi

In the result, assessee’s appeal stands partly allowed as above

ITA 468/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Aug 2023AY 2017-18

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 14ASection 92BSection 92C(3)Section 92F

That on facts and in law the TPO erred in holding and the DRP inter alia erred in upholding/observing that: (i) Appellant had incurred AMP expenditure of Rs.9,56,91,630/- on promotion of proprietary marks and for development of marketing intangible for the benefit of AE. (ii) AMP expenditure ... failed to furnish any material to demonstrate that it enjoyed economic ownership of brand. (ix) Appellant has failed to show that for excessive AMP expenditure it was compensated by the AE through a set-off. (x) Margins earned by the appellant (applying TNMM) is not significantly more than the margins

Nikon India P.Ltd, Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeal of the assessee is partly allowed and the Stay

ITA 1800/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Assessment Year: 2017-18 & Stay Application No.256/Del/2022 (Ita No.1800/Del/2022) Assessment Year: 2017-18 Nikon India Pvt. Ltd., Vs Acit, Plot No.71, Sector-32, Circle-3(1), Institutional Area, Gurgaon. Gurgaon, Haryana – 122001. Pan: Aaccn5100F (Appellant) (Respondent) Assessee By : Shri Vishal Kalra & Shri Ankit Sahani, Advocates; & Shri Yishu Goel, Ar Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 19.07.2023 Date Of Pronouncement : 27.07.2023 Order Per M. Balaganesh, Am: The Appeal In Ita No.1800/Del/2022 & The Stay Application In Sa No.256/Del/2022 Filed By The Assessee Arise Out Of The Order Of Assessment Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 Sa No.256/Del/2022 (Hereinafter Referred To As ‘The Act’) Dated 25.07.2022 By The Assessment Unit, Of The Income Tax Department (Hereinafter Referred To As ‘Ld. Ao’).

For Appellant: Shri Vishal Kalra &For Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144C(5)Section 92C

Ground no. 8 challenges the action of the AO/TPO in not excluding the sales and distribution expenses from the ambit of alleged excessive AMP expenditure whilst bench marking under both substantive as well protective basis. The Ld. AR has placed reliance on the judgment of the Hon’ble Delhi High ... Communication India (P) Ltd vs. CIT (2015) 374 ITR 118 (Del) and has argued that direct marketing and sales expenditure cannot be treated as AMP expenditure as the same had not been incurred for brand enhancement but was connected to direct sales of products in India. The Ld AR also

DCIT Central Circle-7, New Delhi vs. Farm2Plate Dairy Produce Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7595/DEL/2019[2013-14]Status: DisposedITAT Delhi17 Jul 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2013-14 Dcit, Vs Farm2Plate Dairy Produce Pvt. Ltd., Central Circle-7, F-2/7, Okhla Indl. Area Phase I, New Delhi. New Delhi – 110 020. (Applicant) (Respondent) Assessee By : Shri Rajat Jain & Shri Akshat Jain, Fca Revenue By : Shri Rajesh Kumar, Cit-Dr Date Of Hearing : 04.07.2023 Date Of Pronouncement : 17.07.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.7595/Del/2019 For Ay 2013-14 Arises Out Of The Order Of The Commissioner Of Income-Tax (Appeal)-44, New Delhi, In Appeal No.32/2018- 19/Cit(A)-44 Dated 28.06.2019 [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] Against The Order Of Assessment Passed U/S 143(3) R.W.S. 144C Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 11.01.2017 By The Ld. Income- Tax Officer, Circle 9(1), New Delhi (Hereinafter Referred To As ‘Ld. Ao’). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld.Cit(A) Was Justified In Excluding The Selling Expenses From The Ambit Of Amp Expenses In The Facts & Circumstances Of The Instant Case.

For Appellant: Shri Rajat Jain & Shri Akshat Jain, FCAFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143Section 143(3)Section 92C

outset, before us, ld. counsel for the assessee had submitted that here, in this case, addition was made on account of AMP expenditure where 2 AO has made both substantive and protective adjustment on account of AMP adjustment. Protective adjustment was made on the basis of BLT method and substantive

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeals filed by the assessee stand partly allowed

ITA 454/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18
For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 92B

international and specified domestic transactions with the AEs:- 5.3 The AO/TPO made the following adjustments: 4 ITA Nos.889 & 890/Del./2021 ITA No.454/Del./2022 (i) AMP expenditure- Rs. 218,94,57,926/- (all protective basis), (ii) Attribution of Advertisement, Marketing and Promotion expenses to the AE - using Intensity TNMM Method * Rs.139.20 ... there any mutual agreement or understanding or arrangement to the allocation or contribution by the AE towards remuneration of any part of AMP expenditure incurred by the assessee-company for the purpose of its business in India. The entire risk of profit and loss from sales or for incurring

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeals filed by the assessee stand partly allowed

ITA 890/DEL/2021[2012-13]Status: DisposedITAT Delhi30 May 2023AY 2012-13
For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 92B

international and specified domestic transactions with the AEs:- 5.3 The AO/TPO made the following adjustments: 4 ITA Nos.889 & 890/Del./2021 ITA No.454/Del./2022 (i) AMP expenditure- Rs. 218,94,57,926/- (all protective basis), (ii) Attribution of Advertisement, Marketing and Promotion expenses to the AE - using Intensity TNMM Method * Rs.139.20 ... there any mutual agreement or understanding or arrangement to the allocation or contribution by the AE towards remuneration of any part of AMP expenditure incurred by the assessee-company for the purpose of its business in India. The entire risk of profit and loss from sales or for incurring

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeals filed by the assessee stand partly allowed

ITA 889/DEL/2021[2011-12]Status: DisposedITAT Delhi30 May 2023AY 2011-12
For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 92B

international and specified domestic transactions with the AEs:- 5.3 The AO/TPO made the following adjustments: 4 ITA Nos.889 & 890/Del./2021 ITA No.454/Del./2022 (i) AMP expenditure- Rs. 218,94,57,926/- (all protective basis), (ii) Attribution of Advertisement, Marketing and Promotion expenses to the AE - using Intensity TNMM Method * Rs.139.20 ... there any mutual agreement or understanding or arrangement to the allocation or contribution by the AE towards remuneration of any part of AMP expenditure incurred by the assessee-company for the purpose of its business in India. The entire risk of profit and loss from sales or for incurring

L'Oreal India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Income Tax, Circle-7(1)(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 2269/MUM/2022[2018-19]Status: DisposedITAT Mumbai03 May 2023AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm L’Oreal India Private Limited Asst. Cit, Circle-7(1)(1) A-Wing, 8Th Floor, Marathon Futurex, Mumbai-400 020 N.M.Joshi Marg, Lower Parel, Vs. Mumbai-400 013

For Appellant: Shri Niraj ShethFor Respondent: Dr. Yogesh Kamat
Section 143(3)Section 4Section 92Section 92BSection 92C

finding has stated that ground nos. 1 to 20 pertaining to the international transaction in the nature of provision of brand promotion service AMP expenditure incurred by the assessee was a recurring issue which was there in the earlier years where the DRP in those cases have rejected the objections ... reason that they were not functionally comparable to the business of the assessee. Further, the ld.DRP held that the international transaction is not merely AMP expenditure but was benefiting the AEs in the form of promotion and brand value of the AE brands. The ld. DRP also stated that

ACIT, Circle- 16(1), New Delhi vs. Timex Group India Ltd., New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 2015/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

enhance its sale in India and not for promoting the brand of its AH and for creating intangibles for its AH, the alleged excess AMP expenditure does not fall in the category of international transactions. Moreover, the Revenue has not brought on record any cogent evidence to prove these facts ... dispute that the case of the assessee has been that the primary engagement of the assessee is in manufacturing operations and the AMP expenditure incurred by it is to the benefit of its operations in India. In the case of the assessee, Tribunal took into consideration the submissions made

ACIT, Circle- 16(1), New Delhi vs. Timex Group India Ltd., New Delhi

In the result, assessee’s appeals are partly allowed, whereas,

ITA 2013/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Mar 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 92B

enhance its sale in India and not for promoting the brand of its AH and for creating intangibles for its AH, the alleged excess AMP expenditure does not fall in the category of international transactions. Moreover, the Revenue has not brought on record any cogent evidence to prove these facts ... dispute that the case of the assessee has been that the primary engagement of the assessee is in manufacturing operations and the AMP expenditure incurred by it is to the benefit of its operations in India. In the case of the assessee, Tribunal took into consideration the submissions made