could be where the Assessee, being an enterprise resident in
India eXports goods to an unrelated person abroad, and there
is a separate arrangement ... associated enterprise which influences the
price at which the goods are exported. In such a case the
transaction with the unrelated enterprise will also
account of advertisement, marketing and
sales promotion expenses [AMP]
4. Briefly stated, the facts of the case are that the assessee is a
Private ... holding that any expenditure in excess of the bright
line was for promotion of the brand/trade name owned by the AE,
which needed
Revenue's appeal relates to the disallowance of advertisement and sales promotion expenses made by the AO to the extent of 20% which stands ... same as of capital nature, the learned Counsel for the taxpayer submitted that since the expenditure on advertisement and sales promotion is required
parts
Export of spare parts
Purchase of samples
Export of samples
Payment for packing &
R&D expenses
Purchase of sales
promotion material
Class ... Export of financial goods;
iv) Purchase of goods on sample basis;
v) Purchase of sales promotion material;
As stated above, assessee is engaged
International UAE and Dabur Nepal
have incurred expenses on advertisement and sales
promotion in their respective area for promotion of
the brand which amounts ... agreement Dabur India failed to incur the expenses
for the promotion of the brand and marketing
expenses in Dabur Nepal, which ultimately and
actually were
length price adjustment in respect of brand
promotion by the assessee for its foreign parent company, in all the three
assessment years. The facts ... respectively, in respect of brand promotion by the assessee for its non-
resident parent company. So far as this issue in appeal is concerned
engaged in the business of
Manufacturing of cement, Jute goods, PVC goods, calcium carbide, auto trim parts and
iron & steel castings. During ... observed that in
earlier years, such claims were disallowed treating it as capital in nature as a part of
acquisition of the leasing right over
Expenses
Sales
Promotion 1,51,86,533/- 20% 30,37,316/- 10% 15,18,653/-
Expenses
Taxi Hiring ... social welfare, gift expenses of Rs. 11,77,771/- out of sale promotion
expenses of Rs. 30,37,316/-, gardening expenses
Nomura Research Institute Financial ... vs Dcit, Cir-2(1), Kolkata, Kolkata on 4 October, 2017
output service exported. As regards the extent of nexus between the inputs/input services and the export goods/services, it must be borne ... export/export documents etc.
Details of input credit on which refund claimed
(1)
(2)
(3)
No.
Date
Date of export order
Goods/ service exported
