AMP expenditure incurred by assessee not falls within purview of international transaction

JCIT Vs General Mills India Pvt. Ltd. (ITAT Mumbai) Case Summary: – Facts of the case: The assessee, a company incorporated in India, is engaged in the business of atta, semiya (vermicelli), pizza kits, dry cake mix and Indian frozen breads viz. rotis, parathas & nans and trading in canned corn niblets, cream style sweet corn and asparagus spears which are sold under the brand name “green giant”. The assessee also provides software development service, business process service and procurement support service to its Associated Enterprises (AEs). It is also evident that th...