Article

High Court overrules bright line test for AMP expenses

Global Tax Update:April 2015/India

The Hon’ble Delhi High Court (HC) recently pronounced its ruling on transfer pricing (TP) adjustment on account of advertisement, marketing and sales promotion (AMP) expenditure incurred by them as part of their distribution business in India in the case of various Indian distributors (taxpayers). (Global Tax Update:April 2015/India)

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This newsletter explains following topics;

(1) Executive Summary
(2) Facts
(3) Issues before the High Court
(4) Observations & Ruling of the High Court
(5) Conclusion


>> Click for Japanese [デリー高等裁判所がAMP費用へのBright Line Testの適用を否認]

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