AMP Expenses incurred not Amounts to International Transaction: Delhi HC upholds ITAT’s order [Read Order]

By Yogitha S. Yogesh - On November 3, 2023 8:00 pm - 2 mins read
AMP Expenses Incurred - Amounts to International Transaction - Delhi HC - ITAT'S Order - TAXSCAN

The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) wherein it was held that Advertising, Marketing and Promotion (ā€œAMPā€) expenses incurred did not amount to international transactions. The appellant/revenue challenged the order dated 25.09.2018 passed by the Income Tax Appellate Tribunal [ ā€œTribunalā€]which was in favour of  M/S Wrigley India…

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