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ITAT confirms TP adjustments for AMP expenditure – denies de-classification of an expenditure belonging to AMP category
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International Tax
ITAT confirms TP adjustments for AMP expenditure – denies de-classification of an expenditure belonging to AMP category
Posted on
on
June 20, 2013
Tenet Tax Daily June 20 2013
By
tenettax-team
International Tax
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Varian India (P.) Ltd. v. Assistant Director of Income-tax (International Taxation), Range-2(1)
International freight forwarding and logistic services performed by the non resident taxpayer outside India is neither Managerial, nor Technical nor Consultancy in nature and hence not taxable as Fees for Technical Services under the Income-tax Act
