Tax Hotline June 13, 2018

Taxing advertising and marketing spends


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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