Computing ALP of Distribution & AMP Expenses
SELLING EXPENSES INCURRED FOR MAKING SALES ARE DISTINCT FROM AMP EXPENSES AND, HENCE, SHOULD NOT BE INCLUDED IN THE BASE AMOUNT FOR COMPUTING ALP OF AMP EXPENSES Discovery Communications India v. DCIT [Delhi ITAT], ITA No. 2931 of 2015, Date of Decision: December 04, 2015 Facts of the Case The assessee is a subsidiary of …