This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No AMP expenditure of assessee lead to promotion of brands of its AEs
Case Law Details
- Case Name
- Pernod Ricard India Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13, 2013-14 & 2014-15
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Pernod Ricard India Pvt. Ltd. Vs DCIT (ITAT Delhi)
Conclusion: AMP expenditure of assessee did not have a direct bearing on the promotion of brands of its AEs as the issue stood decided in favour of assessee by the decision of the Tribunal in assessee’s own case for the preceding assessment years i.e., A.Y. 2007-08 and 2008-09.
Held: Assessee was a company engaged in the business of manufacture and trading of Indian made foreign liquor (IMFL). Since assessee had entered into certain international transactions, AO made a reference u/s 92CA(1) to the TPO for determination of the ALP of the int...
