{"id":4237,"date":"2019-03-05T11:59:16","date_gmt":"2019-03-05T11:59:16","guid":{"rendered":"http:\/\/itatonline.org\/digest\/india-medtronic-pvt-ltd-v-dcit-2018-64-itr-9-sn-95-taxmann-com-21-mum-trib\/"},"modified":"2019-03-05T11:59:16","modified_gmt":"2019-03-05T11:59:16","slug":"india-medtronic-pvt-ltd-v-dcit-2018-64-itr-9-sn-95-taxmann-com-21-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/india-medtronic-pvt-ltd-v-dcit-2018-64-itr-9-sn-95-taxmann-com-21-mum-trib\/","title":{"rendered":"India Medtronic Pvt. Ltd. v. DCIT (2018) 64 ITR 9 (SN)\/ 95 taxmann.com 21 (Mum) (Trib.)"},"content":{"rendered":"<p>Tribunal held that Advertising Marketing and Promotion (AMP) expenses is\u00a0\u00a0 not an international transaction following the order for the AY. 2010-11 (I.T.A.\/1600\/Mum\/2015 dtd.17.01.2018) wherein it had held that AMP is not an international transaction as there was no \u2018prior arrangement\u2019. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92B : Transfer pricing\u2013International Transaction\u2013Advertising Marketing and Promotion (AMP) expenses  is   not an international transaction- Adjustment is held to be not justified.  [S. 92C]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4237","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-16l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4237"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4237\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}