Case Law Details
Case Name : Pepsico India Holdings Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 113/Del/2021
Date of Judgement/Order : 04/05/2021
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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Pepsico India Holdings Pvt. Ltd. Vs ACIT (ITAT Delhi)
Conclusion: Addition made on account of AMP expenses qualified as an ‘international transaction’ under the terms of section 92B(1) read with section 92F(v) was not justified as AMP Expenses did not qua
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