Held that total expenditure towards advertisement, marketing and promotion and selling expenditure had duly been bifurcated at the time of incurrence. This bifurcation of expenditure was ignored by the Revenue. Hence, the Tribunal was right in law in deleting the addition made on upward adjustment on account of arm’s length price of marketing intangibles created by the assessee for the associated enterprises. Order of Tribunal is affirmed. (AY.2012-13, 2013-14)