alp of amp expenses to be determined as per sony case
ALP OF AMP EXPENSES TO BE DETERMINED AS PER SONY ERRICSON’S CASE IF ASSESSEE WAS A MANUFACTURER AND NOT A DISTRIBUTOR Glaxo SmithKline Consumer Healthcare Ltd. v. JCIT [Chandigarh ITAT], ITA No. 290 of 2014 and 208 of 2015, Date of Decision: November 06, 2015 Facts of the Case The assessee did detailed transfer pricing …