ITAT confirms TP adjustments for AMP expenditure; denies de-classification of an exp. belonging to A

IT/ILT : If assessee has classified certain expenses in his accounts under the head "advertisement" and certain others under the head "Business Promotion", expenses under the former head will be treated as part of AMP expenses for transfer pricing adjustments in respect of AMP expenses in accordance with the SB ruling in LG Electronics. Assessee cannot claim that certain expenses classified by him as advertisement expenses be treated as business promotion expenses(expenses concerned directly wit