IT/ILT : Where in course of transfer pricing proceedings, TPO made certain adjustment on ground that a significant part of AMP expenses incurred by assessee for purpose of providing brand building service to its AE was excessive, following order passed by Special Bench in case of L.G. Electronics India (P.) Ltd. v. Asstt. CIT [2013] 140 ITD 41/29 taxmann.com 300 (Delhi) impugned adjustment was to be set aside and matter was to be remanded back for disposal afresh
No comments:
Post a Comment