Transfer Pricing- AMP expenses-Brand promotion vis-a-vis product promotion

Nivea India Pvt. Ltd Vs ACIT (ITAT Mumbai)

 TPO had not brought on record the fact that AMP expenses incurred by assessee were not for its own business. The sole basis on which adjustment, under the head AMP expenditure, was made was that expenditure incurred by assessee was significantly higher than that of its comparable on application of bright line test. There is a subtle but definite difference between product promotion and brand promotion. In the first case product is the focus of advertisement campaign and brand takes secondary or

Please become a Premium member. If you are already a Premium member, login here to access the full content.