Articles 11th Dec 2025
In their latest article, “𝗕𝗶𝗹𝗹𝗯𝗼𝗮𝗿𝗱𝘀 𝗮𝗻𝗱 𝗕𝗶𝗹𝗹 𝗼𝗳 𝗘𝗻𝘁𝗿𝘆 – 𝗖𝗮𝗻 𝗔𝗱𝘃𝗲𝗿𝘁𝗶𝘀𝗶𝗻𝗴 𝗦𝗽𝗲𝗻𝗱 𝗧𝗿𝗶𝗴𝗴𝗲𝗿 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗗𝘂𝘁𝘆?,” published in Taxsutra, our Partner Kumar Visalaksh, Principal Associate Ashish Garg and Advocate Ramidi Pavani discuss the interplay between advertising and promotion (A&P) expenses and their potential implications qua customs valuation of imported goods.
The article analyses how distributor-level A&P expenditures may be assessed under customs law and highlights why, in an era where brand promotion forms an integral part of business strategy, carefully structured distribution and marketing frameworks remain critical in avoiding unintended consequences.
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