Held that advertisement, marketing and promotion expenses to domestic parties could not be termed as international transaction and the addition made by the TPO was deleted should not invoke provision of Chapter X for said advertising, marketing and promotion spent. (AY. 2015-16)
Amadeus India (P.) Ltd. v. ACIT (2021) 190 ITD 253 (Delhi)(Trib.)
S. 92B : Transfer pricing-International transaction-AMP expenses-Advertising, marketing and promotion-Domestic parties-Not international transaction-Addition was directed to be deleted.