The India tax authorities have perpetually taken a view that the incurrence of excess AMP expenditure by the Indian taxpayers has incidentally benefitted its IP owning associated enterprise (“AEs”) in promoting and thereby, enhancing the value of the brand/trademarks.
Rakesh Nangia, Managing Partner and Amit Agarwal, Partner with inputs from Amit Bhalla, Associate Director contributed an article on The AMP Controversy: An Unfinished Agenda discussing how the recent Tribunal ruling in case of Hyundai Motor India Limited has added a new observations to it for Corporate Professionals today- Taxmann.
The AMP Controversy:An Unfinished Agenda – Rakesh Nangia
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