Without prejudice to the above, erred in calculating the AMP expenses to Sales ratio of the Appellant at 22 61% instead of 20.44%;19. 1 to 23 relates to transfer pricing adjustment of advertisement, marketing and promotion (AMP) expenses of Rs. The assessee incurred AMP expenses wholly and exclusively for the purpose of business in India. 354.73 crores in respect of AMP expenses cannot be sustained and is liable to be vacated.” 12. The Tribunal further held that the proposition laid down in the case of Maruti Suzuki India Ltd. (supra) is that the absence of a machinery provision qua AMP expenses, the A.O.