Appeals dismissed: AMP computation via Bright Line Test deemed unsustainable, aligning with Sony Ericson precedent.

The HC dismissed the appeals, ruling that the AMP computation using the Bright Line Test was unsustainable, aligning with the precedent set in Sony Ericson v. CIT. The appeals lacked merit, resulting in the final outcome favoring the respondent's position against the application of the Bright Line Test.

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The High Court dismissed the appeals as the AMP computation based on the Bright Line Test was not sustainable in light of the judgment in Sony Ericson v. CIT [2015 SCC OnLine Del 8083]. The appeals were found to have no merit.

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