No addition of notional interest on sums due from AE if interest isn't charged from unrelated partie

IT/ILT : Where in transfer pricing proceedings, assessee claimed that from AMP expenses, trade discount, commission, and other selling expenses had to be excluded to workout expenses relatable to brand building, matter was to be disposed in light of L.G. Electronics India (P.) Ltd. v. Asstt. CIT [2013] 140 ITD 41/29 taxmann.com 30 (Delhi)(SB)