Sales commission and discounts aren't AMP exp.; ITAT directs adjudication in accordance with LG spec

IT/ILT: Sales Commission, discount, etc. are in nature of expenses directly connected with sales and, hence, would not be included within overall AMP expenses for processing under transfer pricing provisions; matter was to be decided following L.G. Electronics India (P.) Ltd. v. Asstt. CIT [2013] 140 ITD 41/29 taxmann.com 300 (Delhi – Trib.) (SB)