{"id":4958,"date":"2019-04-18T12:44:32","date_gmt":"2019-04-18T12:44:32","guid":{"rendered":"http:\/\/itatonline.org\/digest\/soni-mobile-communication-india-pvt-ltd-v-add-cit-2018-196-ttj-100-2019-173-dtr-17-delhi-trib\/"},"modified":"2019-04-18T12:44:32","modified_gmt":"2019-04-18T12:44:32","slug":"soni-mobile-communication-india-pvt-ltd-v-add-cit-2018-196-ttj-100-2019-173-dtr-17-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/soni-mobile-communication-india-pvt-ltd-v-add-cit-2018-196-ttj-100-2019-173-dtr-17-delhi-trib\/","title":{"rendered":"Soni  Mobile Communication (India) Pvt. Ltd. v. Add. CIT (2018) 196 TTJ  100 (2019) 173 DTR 17 (Delhi )(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that; Since this was first year of business in India, assessee had to advertise aggressively but could not be considered as expenditure incurred for brand building.<strong>\u00a0 <\/strong>There cannot be any formula with mathematical precision to determine ALP of international transaction relating to AMP expenses. Accordingly no adjustment is required.\u00a0 (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing\u2014AMP expenses\u2014No  adjustment is required. There cannot be any formula with mathematical precision to determine ALP of international transaction relating to AMP expenses.<\/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-4958","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1hY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4958","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=4958"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4958\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}