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Showing contexts for: Profit Split Method in Olympus Medical Systems India Pvt. ... vs Acit, Circle- 3(1), Gurugram on 13 January, 2022Matching Fragments
13. Ld. AO / TPO / DRP erred in not benchmarking AMP using the adjusted Resale Price Method ('RPM').
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14. Ld. AO / TPO / DRP proposes adjustment to the value of AMP expenses; direct selling expenses should be excluded from the value of such AMP expenses.
15. Ld. TPO erred in including sales promotion expenses amounting to INR 86,61,031 in the ambit of alleged AMP^
16. Ld. AO/TPO/DRP erred on facts and circumstances of the case by considering Residual Profit Split Method ("PSM") as the Most Appropriate Method ("MAM") given multiple fallacies in application of the method.