Amazon India’s Post-Sales Costs Not AMP Expenditure

Amazon Seller Services Private Limited Vs CIT (ITAT Bangalore)

The Income Tax Appellate Tribunal (ITAT) in Bangalore, comprising Vice President George George K. and Accountant Member Laxmi Prasad Sahu, delivered a crucial verdict on the nature of delivery costs and warranty expenses incurred by Amazon Seller Services Private Limited. The tribunal clarified that these costs do not constitute part of advertising, marketing, and promotion (AMP) expenditures.

During transfer pricing (TP) proce

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