India - Ruling on Benchmarking for Advertising Expenditures: The Genom Biotech Case
- A. Chakravarty; R. Gupta
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 26 October 2012
This article discusses a recent Indian judicial decision on the transfer pricing issues related to advertising, marketing and promotion expenses. The decision indirectly touches upon the complex question of transfer pricing for intangibles.