Tax Hotline: Taxing advertising and marketing spends

Posted by By at 13 June, at 20 : 08 PM Print

June 13, 2018


This article was originally published in the 11th June 2018 edition of

This article discusses advertising marketing (AMP) expenses, an issue that has arisen in the context of International Transactions as envisaged under the Income Tax Act, 1961. The issue of AMP expenses and marketing intangibles has generally been examined by the Tax Department in the context of International Transactions. However, if the Tax Department increases the scope of applicability of AMP expenses and marketing intangibles in domestic transactions between unrelated third parties, it will have a huge tax effect. While appeals relating to AMP expenses and its scope are pending in Supreme Court of India, certain basic issues relating to AMP expenses are briefly discussed.

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This Hotline provides general information existing at the time of preparation. The Hotline is intended as a news update and Nishith Desai Associates neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this Hotline. It is recommended that professional advice be taken based on the specific facts and circumstances. This Hotline does not substitute the need to refer to the original pronouncements.

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