Case Law Details
Case Name : L.G.Electronics India Pvt. Ltd vs. ACIT (ITAT Delhi)
Appeal Number : ITA No. 5140 / Del/2011
Date of Judgement/Order : 23/01/2013
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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L.G.Electronics India Pvt. Ltd vs. ACIT (ITAT Delhi Special Bench)
Transfer Pricing: The ‘Bright Line test’ can be applied to disallow the excessive advertisement, marketing and sales promotion (AMP) expenses incurred by the assessee for the benefit of the brand owner
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