ALP of AMP exp. to be determined as per Sony Erricson's case if assessee was a manufacturer and not

IT/ILT : Approach to be adopted in case of manufacturer and a distributor for working out expenditure on AMP is different, hence, assessee being full-fledged manufacturer guidelines as culled out by High Court in case of 'Sony Ericsson' Mobile Communications India (P.) Ltd. v. CIT [2015] 374 ITR 118/231 Taxman 113/55 taxmann.com 240 (Delhi) were to be followed