Indo Nissin Foods Private Limited Vs ACIT (ITAT, Bangalore Bench)
Case ke facts
Indo Nissin (Top Ramen) ka TP case tha. Department ne ₹41.82 crore ka AMP (advertisement/marketing) adjustment kiya aur kuch comparables add kiye. Company ne mana ki direct arrangement nahi thi.
Mudda (Issue)
Kya bina koi specific arrangement ke AMP expense pe itna bada TP adjustment sahi hai?
Faisla (Held)
Court ne bola ki sirf AE transactions par hi adjustment ho sakta hai. Five comparables hata diye aur pura ₹41.82 crore ka adjustment delete kar diya, kyunki proper agreement nahi tha.
Practical takeaway
Agar AMP ya TP adjustment ho toh sirf AE se related transactions dekho aur direct evidence of arrangement hona chahiye. Bina agreement, routine marketing pe adjustment nahi chalega.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-02.