ITAT: Deletes Rs.2800cr+ AMP-adjustment for PepsiCo, a full-fledged manufacturer; Rejects PSM/BLT for benchmarking
Conclusion
Delhi ITAT deletes AMP-adjustment for Pepsi Co India (full-fledged manufacturer) for AYs 2006-07 to 2013-14, holds that firstly, there is no international transaction in the form o...
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