AMP exp. Not international transaction if distributor of AE’s product also manufacturing same under AE’s license

TRANSFER PRICING : Where apart from being a distributor of products manufactured by its AE, assessee manufactured its own products in India under license from AE, AMP expenditure to promote brand would not constitute international transaction requiring any TP adjustment

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000195819/amp-exp-not-international-transaction-if-distributor-of-ae’s-product-also-manufacturing-same-under-ae’s-license.aspx