Mere incidental benefits to foreign AE from AMP expenses cannot be a basis for existence of an international transaction

Brief of the Case Delhi High Court held In the case of Honda Siel Power Products Ltd. vs. DCIT that the Court is satisfied that in the present case, the Assesses is carrying on business as an independent enterprise and is incurring AMP expenses for its own benefit and not at the behest of the AE. The benefit of creation of marketing intangibles for the foreign AE on account of AMP expenses can at best said to be incidental. There is nothing to indicate that the AMP expenses incurred by the Assesses are at the instance of foreign AE and that the Assesses has to be compensated by the foreign AE...