CIT v. Gillette India Ltd. (2019) 411 ITR 459 (Raj.) (HC) Editorial: SLP is granted to the revenue , PCIT v. Gillette India Ltd (2018) 408 ITR 26 (St) / 264 Taxman 27 (SC)

S. 92B : Transfer pricing–Associated enterprises—Expenditure advertisement, marketing and promotion—deletion of arm’s length adjustment -Held to be justified. [S. 92C]

Dismissing the appeal of the revenue the court held that; deletion of adjustment in respect of advertisement marketing and promotion expenses is held to be justified. No substantial question of law.

(Note :SLP is granted to the revenue , (2018 408 ITR  26 (St.)