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Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Case Law Details
- Case Name
- Tupperware India Private Limited Vs National Faceless Assessment Centre (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Delhi
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Tupperware India Private Limited Vs National Faceless Assessment Centre (ITAT Delhi)
Tupperware India Private Limited Vs National Faceless Assessment Centre
Tupperware India shifted from its long-standing Direct Selling Model to an Omni-Channel model that included retail & e-commerce. This change adversely affected its existing distributors, & to retain them & avoid disputes, the company paid a one-time compensation of ₹15.22 crore. AO disallowed the payment, but ITAT held that the expenditure was incurred out of commercial necessity, did not create any capital asset, &...
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